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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

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

Yes/No
Yes
Yes
Yes
Yes

Writing Skill
Presentation/Public Speaking Skill
Teamwork
Self Confident

Yes
Yes
Yes

G. Metode Pengajaran
Description
Yes/No
Class Discussion
Yes
H.
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. 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 dan Kelompok Mingguan
a. Pada setiap pertemuan semua kelompok harus menyiapkan aplikasi/applied
atau penggunaan atau penerapan pembahasan topic minggu tersebut dengan
2 perusahaan yang dipilih untuk dianalisa.
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
Sessio
n
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
Statement: Learn from the expert.
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.

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

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

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


13
14

Case Study 3

Submission of Final Report (All Groups)


Presentation: Group 1, 2, and 3
Presentation: Group 4, 5 and 6
FINAL EXAM

L. Plagiarisme
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

10

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 -