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UNIVERSITAS INDONESIA

FAKULTAS EKONOMI DAN BISNIS


Program Ekstensi
ANALISIS DAN PENGGUNAAN LAPORAN KEUANGAN
(KREDIT: 3 SKS)
ECAU 607202
SEMESTER GASAL 2015/2016
A. Tim Pengajar:
No

Nama Dosen

Alamat E-mail

1.

Catur Sasongko

catur_sasongko76@yahoo.com

2.

Desti Fitriani

desti.fitriani@ui.ac.id

3.

Arman Hendiyanto /
Widhi Astono
Rahman U. Budiman /
Ralliyati

4.

Ket: Nama Tercetak Tebal adalah dosen koordinator

B. Deskripsi Mata Kuliah:


Setelah mengikuti mata kuliah ini mahasiswa diharapkan mampu menginterpretasikan
dan menganalisis laporan keuangan beserta catatan kaki dari laporan tersebut, mampu
menggunakan laporan keuangan untuk melakukan analisis profitabilitas dan risiko
secara menyeluruh antarwaktu dan antarperusahaan, serta mampu menganalisis
kualitas laba dari perusahaan.
Mata kuliah ini membahas konsep dasar dan peralatan analisis yang digunakan dalam
membaca dan menginterpretasikan laporan keuangan. Pembahasan diawali dengan
tinjauan laporan keuangan, yaitu laporan laba rugi, laporan posisi keuangan, dan
laporan arus kas. Selanjutnya mahasiswa akan membahas dan menganalisis secara
mendalam beberapa komponen-komponen laporan keuangan.
Dalam mata kuliah ini juga membahas dan menggunakan beberapa teknik analisis
laporan keuangan seperti analisis horizontal, analisis vertikal, analisis commonsize,
analisis rasio dan analisis DuPont. Analisis rasio mencakup analisis likuiditas,
solvabilitas, profitabilitas, serta peramalan (forecasting). Hasil analisis tersebut akan
digunakan untuk memahami dan menganalisis aktivitasaktivitas perusahaan, yaitu

meliputi: aktivitas pendanaan, investasi dan operasi. Selain itu, isuisu yang berkaitan
dengan kualitas laporan keuangan dan bagaimana analisis laporan keuangan yang baik
akan memantapkan terciptanya Good Corporate Governance akan disajikan secara
menyeluruh pada akhir perkuliahan.
C. Sifat: Wajib (3 SKS)
D. Persyaratan:
Akuntansi Keuangan Lanjutan 1
Investasi dan Pasar Modal
E. Buku bacaan:
Wajib:
1. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A., and Cope., A.T. (2015).
International Financial Statement Analysis, 3rd Edition. New Jersey: John Wiley
and Sons (RHP)
2. Standar Akuntansi Keuangan Tahun 2015. (PSAK)
Tambahan:
1.
Wild, John J., and K.R. Subramanyam. (2009). Financial Statement
Analysis, 10th edition, McGraw Hill International Edition. (WSH)
2.
Tan, C., and Robinson T.R. (2014). Asian Financial Statement Analysis:
Detecting Financial Irregularities. New Jersey: John Wiley and Sons. (TR)
3.
Fridson, M., Alvarez, F. (2011). Financial Statement Analysis: A
Practitioners Guide. New Jersey: John Wiley and Sons. (FA)
F. Sasaran Perkuliahan:
1. Hard Skill (Cognitive Ability)
Improving financial statement analysis skill
Improving skills of financial statement proforma creation and business
valuation.
Improving the ability to assess the quality of financial statement
2. Soft Skill (Personality)
Description
Technical Skill
Analytical Skill
Goal Setting Skill
Time Management Skill
Writing Skill
Presentation/Public Speaking Skill
Teamwork
Self Confident

Yes/No
Yes
Yes
Yes
Yes
Yes
Yes
Yes

G. Metode Pengajaran
Description
Class Discussion
H.
Guided Teaching
Lecturing
Case Study Discussion
Collaborative Learning
Group Project
Penilaian Akhir

Yes/No
Yes
Yes
Yes
Yes
Yes
Yes

Penilaian akhir mata kuliah ini diambil berdasarkan komponen berikut:


Komponen
Kuis dan Tugas Individu
Partisipasi dan Presensi
Progress Report 1
Progress Report 2
Presentasi
Makalah akhir
UTS
UAS
Total

Bobot
10%
5%
5%
5%
5%
10%
30%
30%
100%

I. Tugas Presentasi dan Makalah


Tugas Akhir Kelompok
a. Mahasiswa dalam kelas akan dibagi ke dalam 6 kelompok. Setiap kelompok harus
memilih dua perusahaan untuk dijadikan dasar analisis laporan keuangan.
Laporan keuangan yang digunakan diambil dari laporan tahunan 2014.
b. Dalam proses pembuatan analisis laporan keuangan, mahasiswa akan diminta
untuk menyerahkan dua kali laporan perkembangan analisis pada pertemuan ke-6,
pertemuan ke-9, serta menyerahkan laporan akhir pada pertemuan ke-12. Panduan
penyerahan laporan perkembangan dan laporan akhir akan disampaikan kemudian.
c. Presentasi akan dilakukan di pertemuan ke-13 dan ke-14. Kelompok yang akan
melakukan presentasi setiap pertemuannya ditentukan kemudian.
Tugas Individu Mingguan
a. Terdapat beberapa tugas individu yang harus dikerjakan mahasiswa sesuai jadwal
yang telah ditentukan.
b. Mahasiswa diwajibkan untuk masuk ke dalam kelas pembelajaran elektronik (elearning) melalui SCELE UI.
c. Tugas sesuai jadwal yang ditentukan akan diunggah melalui SCELE UI, sedangkan
hasil pekerjaan mahasiswa juga harus diserahkan hingga batas waktu yang
ditentukan dengan cara mengunggahnya melalui SCELE UI.

d. Pembahasan solusi atas tugas individu akan dilaksanakan pada setiap kelas
asistensi.
e. Informasi akses SCELE UI (enrollment key) akan diberitahukan kemudian.
J. Kehadiran
Mahasiswa diharuskan menghadiri minimal 80% dari total perkuliahan yang setara
dengan 3 kali absen untuk bobot mata ajar 3 SKS. Ketidakhadiran lebih dari 20% tidak
diperkenankan mengikuti ujian.

K. Jadwal Perkuliahan
Session
1

Topics
Course Outline
Introduction to Financial Statement Analysis
Scope of Financial Statement Analysis
Major Financial Statement and Other
Information Sources
Financial Statement Analysis Framework
General Lecturing: The Use of
Statement: Learn from the expert.
Pretest Session 1

Financial

Review on Financial Statement


Financial Report Mechanics
o Classification of Business Activities
o Accounts and Financial Statements
o Accounting Process
o Accrual and Valuation Adjustments
o Accounting Systems

Reading
Materials
RHP 1

RHP 2
RHP 3
SAK

Kerangka
Konseptual

Financial Report Standard


o The Objective of Financial Reporting
o Standard Setting Bodies and Regulatory
Authorities
o The International Financial Reporting
Standard (IFRS) vs Pernyataaan Standar
Akuntansi Keuangan Indonesia (PSAK)
o Effective Financial Reporting
o Monitoring Developments in Financial

Session
3

Topics
Reporting Standards.
Understanding Income Statements
o Components and Format of the Income
Statements
o Revenue Recognition
o Expense Recognition
o Discontinued Operations
o Changes in Accounting Policy
o Earnings per share
o Comprehensive Income
o Analysis of Income Statement

Understanding Statement of Financial Position


o Components and Format of the Statement of
Financial Position
o Current Assets and Current Liabilities
o Non-current assets
o Non-current liabilities
o Equity
o Analysis of Statement of Financial Position

Understanding Statement of Cash Flow


o Components and Format of the Statement of
Cash Flow
o Classification of cash flows and non-cash
activities
o Operating Activities
o Statement of Cash Flow Analysis
o Equity
o Analysis of Statement of Financial Position
o Free Cash Flow

Individual Assignment 1
Financial Analysis Techniques
The Financial Analysis Process
Analytical tools and techniques
Common ratios used in financial analysis
Equity analysis
Credit analysis
Business segments

Reading
Materials
RHP 4
PSAK 1
PSAK 23
PSAK 25
PSAK 58

RHP 5
RHP 6
PSAK 1
PSAK 2
PSAK 4
PSAK 65

RHP 7
PSAK 5

Session

Topics

Reading
Materials

Model building and forecasting

Financial Reporting Quality


Conceptual Overview
Context for assessing financial reporting quality
Detection of financial reporting quality issues

RHP 11
RHP 17

Evaluating Quality of Financial Reports


Quality of Financial Reports
Evaluating the quality of financial reports
Earnings quality
Cash flow quality
Balance sheet quality
Sources of information about risk
Individual Assignment 2
7

Financial Statement Analysis: Applications:


Evaluating Past Financial Performance
Projecting Future Financial Performance
Assessing credit risk
Screening for potential equity investments
Analyst adjustments to reported financials

RHP 12

Submission of Progress Report 1


MID TERM EXAM
8

Analysis of Assets
Inventories
o Cost of Inventories
o Inventory valuation methods
o Inventory method changes
o Inventory adjustments
o Evaluation of inventory management

RHP 8
RHP 9
PSAK 13
PSAK 14
PSAK 16
PSAK 19
PSAK 58

Collaborative

Long Lived Assets


o Acquisition of Long Lived Assets

Session

Topics
o
o
o
o
o

10

Depreciation and amortization


The revaluation model
Impairment of assets
Derecognition
Investment property

Analysis of Liabilities
Bond Payable
Leasing
Evaluating solvency: leverage and coverage
ratios
Individual Assignment 3
Analysis of Income Taxes
Differences between accounting profits and
taxable income
Determining the tax base
Temporary and permanent differences
Tax losses and tax credit
Recognition and measurement of current and
deferred tax

Reading
Materials
Learning

RHP 10
PSAK 50
PSAK 55
PSAK 60
Collaborative
Learning
RHP 13
RHP 14
PSAK 18
PSAK 24
PSAK 46
Collaborative
Learning

Analysis of Employee Compensation


Pension and other post-employment benefits
Share-based compensation
Submission of Progress Report 2
11

Analysis of Intercorporate Investments


Basic Corporate Investment
Investment in Financial Assets
Investment in Associates and Joint Ventures
Business Combination
Analysis of Multinational Operations
Foreign Currency Transaction
Translation of foreign currency financial
statement
Other issues in multinational operations

RHP 15
RHP 16
PSAK 10
PSAK 12
PSAK 15
PSAK 22
PSAK 55
Collaborative
Learning

Session

Topics

Reading
Materials

Individual Assignment 4
12

Integration of
Techniques
Case Study 1
Case Study 2
Case Study 3

Financial

Statement

Analysis

RHP 18

Submission of Final Report (All Groups)


13

Presentation: Group 1, 2, and 3

14

Presentation: Group 4, 5 and 6


FINAL EXAM

L. Plagiarism
Plagiarism is the presentation by a student of an assignment which has been copied in
whole or in part from another students work or from any other source (e.g. published
books, web-based material or periodicals) without due acknowledgement in the text.
Plagiarism may take several forms. Any of the following, without full acknowledgement
of the debt to the original source, counts as plagiarism:
Direct duplication, by copying (or allowing to be copied) anothers work, whether
from a book, article, Web site, another students assignments, etc.;
Paraphrasing of anothers work closely, with minor changes but with essential
meaning or form;
Submitting ones own work which has already been submitted for assessment
purposes in another subject;
It is the university policy as stated in the FEUI Regulation book that cheating by students
in any form is not permitted. Where a student is suspected of plagiarism by examiner, the
following procedures will apply:
First time, a mark of zero for the piece of assessment, maximum of fail
(F)
Second time, a fail grade (F) for the subject
Third time, dismissal from the Department of Accounting FEUI

K. Statement of Authorship
Students are obliged to always include the appropriate Statement of Authorship in
front of their written assignment.
Statement of Authorship
I/We certify that this submission is my own work/the work of the group. All sources
used by me/the group have been documented.
This piece of work has not previously been submitted for assessment in this or any
other subject either by an individual by a group.
I accept that this submission may be screened to detect the existence of plagiarism.
Name
Student Number
Signature
Subject Name
Title
Date
Lecturer
Signature

:
:

:
:

:
:
:
:

-Lecturing team of Financial Statement Analysis on Odd Semester of 2015/2016


Academic Year -

10