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UNIVERSITAS INDONESIA

FAKULTAS EKONOMI DAN BISNIS

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

1.

Nama Dosen

Arman Hendiyanto / Helen
Riyani Tanzil

Alamat E-mail

arman@kap-arman.com /
helenhendiyanto@yahoo.com

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

1

. C. analisis rasio dan analisis DuPont.R. W. investasi dan operasi. analisis common‐size. and Cope. A. Financial Statement Analysis. and K. (2009). New Jersey: John Wiley and Sons. and Robinson T. (FA) F. International Financial Statement Analysis. Hard Skill (Cognitive Ability) Improving financial statement analysis skill Improving skills of financial statement proforma creation and business valuation. E. serta peramalan (forecasting). Selain itu. 10th edition. Subramanyam. M. (2015). profitabilitas. (2014). yaitu meliputi: aktivitas pendanaan. C. F. M. Hasil analisis tersebut akan digunakan untuk memahami dan menganalisis aktivitas‐aktivitas perusahaan.R.. Standar Akuntansi Keuangan Tahun 2015. New Jersey: John Wiley and Sons. Buku bacaan: Wajib: 1. (TR) 3. New Jersey: John Wiley and Sons (RHP) 2. (2011). Financial Statement Analysis: A Practitioner’s Guide. Pirie. solvabilitas. (WSH) 2. Improving the ability to assess the quality of financial statement 2. Asian Financial Statement Analysis: Detecting Financial Irregularities.R. (PSAK) Tambahan: 1. Broihahn. Alvarez. T.. analisis vertikal. John J. McGraw Hill International Edition.. 3rd Edition.L. Persyaratan: Akuntansi Keuangan Lanjutan 1 Investasi dan Pasar Modal E.T. Soft Skill (Personality) Description Technical Skill Analytical Skill Goal Setting Skill Time Management Skill Yes/No Yes Yes Yes Yes 2 . Analisis rasio mencakup analisis likuiditas. Sifat: Wajib (3 SKS) D. Tan.. Wild. Robinson.A. isu‐isu 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.analisis horizontal. Fridson.. Sasaran Perkuliahan: 1. Henry...

Panduan penyerahan laporan perkembangan dan laporan akhir akan disampaikan kemudian. Laporan keuangan yang digunakan diambil dari laporan tahunan 2014. b. Pada setiap pertemuan semua kelompok harus menyiapkan aplikasi/applied atau penggunaan atau penerapan pembahasan topic minggu tersebut dengan 2 perusahaan yang dipilih untuk dianalisa. Dalam proses pembuatan analisis laporan keuangan. Metode Pengajaran Description Yes/No Class Discussion Yes H. mahasiswa akan diminta untuk menyerahkan dua kali laporan perkembangan analisis pada pertemuan ke-6. c. pertemuan ke-9. Presentasi akan dilakukan di pertemuan ke-13 dan ke-14. Mahasiswa diwajibkan untuk masuk ke dalam kelas pembelajaran elektronik (elearning) melalui SCELE UI. 3 . Guided Teaching Yes Lecturing Yes Case Study Discussion Yes Collaborative Learning Yes Group Project Yes Penilaian Akhir Penilaian akhir mata kuliah ini diambil berdasarkan komponen berikut: Komponen Bobot Kuis dan Tugas Individu 5% Partisipasi dan Presensi 15% Progress Report 1 5% Progress Report 2 5% Makalah akhir UTS UAS Total 10% 30% 30% 100% I. Kelompok yang akan melakukan presentasi setiap pertemuannya ditentukan kemudian. Setiap kelompok harus memilih dua perusahaan untuk dijadikan dasar analisis laporan keuangan. serta menyerahkan laporan akhir pada pertemuan ke-12.Writing Skill Presentation/Public Speaking Skill Teamwork Self Confident Yes Yes Yes G. b. Mahasiswa dalam kelas akan dibagi ke dalam 6 kelompok. Tugas Presentasi dan Makalah Tugas Akhir Kelompok a. Tugas Individu dan Kelompok Mingguan a.

c. d. Pembahasan solusi atas tugas individu akan dilaksanakan pada setiap kelas asistensi. e. 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. J. 4 . Informasi akses SCELE UI (enrollment key) akan diberitahukan kemudian. Ketidakhadiran lebih dari 20% tidak diperkenankan mengikuti ujian. Kehadiran Mahasiswa diharuskan menghadiri minimal 80% dari total perkuliahan yang setara dengan 3 kali absen untuk bobot mata ajar 3 SKS.

Jadwal Perkuliahan Sessio n 1 2 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 Statement: Learn from the expert. 5 .K. Pretest Session 1 of 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 Reporting Standards.

3 4 5  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 RHP 4 PSAK 1 PSAK 23 PSAK 25 PSAK 58  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 RHP 5 RHP 6 PSAK 1 PSAK 2 PSAK 4 PSAK 65  Understanding Statement of Cash Flow o Components and Format of the Statement of Cash Flow o Classification of cash flows and noncash 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  Model building and forecasting RHP 7 PSAK 5 6 .

6 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 7 Individual Assignment 2 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  Long Lived Assets o Acquisition of Long Lived Assets o Depreciation and amortization o The revaluation model o Impairment of assets RHP 8 RHP 9 PSAK 13 PSAK 14 PSAK 16 PSAK 19 PSAK 58 Collaborative Learning 7 .

o Derecognition o Investment property 9 10 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 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 11 Submission of Progress Report 2 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 12 Individual Assignment 4 Integration of Financial Techniques  Case Study 1  Case Study 2 Statement Analysis RHP 15 RHP 16 PSAK 10 PSAK 12 PSAK 15 PSAK 22 PSAK 55 Collaborative Learning RHP 18 8 .

2. 5 and 6 FINAL EXAM 9 . and 3 Presentation: Group 4. 13 14 Case Study 3 Submission of Final Report (All Groups) Presentation: Group 1.

a mark of zero for the piece of assessment. web-based material or periodicals) without due acknowledgement in the text. whether from a book. Plagiarisme Plagiarism is the presentation by a student of an assignment which has been copied in whole or in part from another student’s work or from any other source (e. published books. without full acknowledgement of the debt to the original source. another student’s assignments. • Paraphrasing of another’s work closely. Web site. a fail grade (F) for the subject • Third time. etc. Any of the following. • Submitting one’s own work which has already been submitted for assessment purposes in another subject.g. Plagiarism may take several forms. dismissal from the Department of Accounting FEUI 10 . the following procedures will apply: • First time. with minor changes but with essential meaning or form.. It is the university policy as stated in the FEUI Regulation book that cheating by students in any form is not permitted. article.L. by copying (or allowing to be copied) another’s work. counts as plagiarism: • Direct duplication. Where a student is suspected of plagiarism by examiner. maximum of fail (F) • Second time.

All sources used by me/the group have been documented. Statement of Authorship Students are obliged to always include the appropriate Statement of Authorship in front of their written assignment.K. This piece of work has not previously been submitted for assessment in this or any other subject either by an individual by a group. Statement of Authorship I/We certify that this submission is my own work/the work of the 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 - .