PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
KONTRAK PERKULIAHAN
ANALISA LAPORAN KEUANGAN LANJUTAN
I. DESKRIPSI PERKULIAHAN
Mata kuliah ini bertujuan untuk memberikan
pemahaman terhadap proses penyusunan laporan
keuangan, analisis terhadap laporan keuangan
perusahaan, pemahaman terhadap kondisi bisnis,
industri dan ekonomi yang melingkupi perusahaan
serta pemahaman tentang strategi yang dijalankan
perusahaan dari sisi kinerja keuangan perusahaan.
Dengan mempelajari mata kuliah ini mahasiswa akan
mampu melaksanakan praktik secara komprehensif, baik
dengan tulisan, maupun secara lisan, analisis
terhadap laporan keuangan perusahaan, pemahaman
terhadap kondisi bisnis berikut faktor-faktor yang
mempengaruhi seperti kondisi bisnis, industri dan
ekonomi yang melingkupi perusahaan termasuk analisis
tentang strategi dan prospek yang dijalankan
perusahaan yang dalam proses pembelajarannya
dilakukan oleh mahasiswa secara berkelompok
PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
V. ORGANISASI MATERI
VI. REFERENSI
1. Foster George, 1986.Financial Statement Analysis,
2nd Edition.
2. Palepu, Healy, Bernard, Business Analysis and
Valution, Second Edition, 2000, South Western
College Publishing (Code : PHB 2)
3. Palepu, Healy, Bernard, Business Analysis and
Valuation, Third Edition, 2004, South Western
College Publishing ( PHB 3)
4. Wild, John J, Subramanyan, Halsey, Financial
Statement Analysis, Eight Edition, 2003, Mcgraw
Hill (WSH)
5. Ellis, J., Williams, David, Corporate Strategy &
Financial Analysis, 1993, Pearson Education
Limited.
6. Laporan Keuangan Perusahaan Go Publik
PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
Penilaian :
Rentang Nilai Nilai Mutu Nilai Angka
Angka
80 100 A 4,00
76 80 A- 3,75
72 76 B+ 3,25
68 72 B 3,00
64 68 B- 2,75
60 64 C+ 2,25
56 60 C 2,00
53 56 C- 1,75
45 53 D 1,00
0 45 E 0,00
Kelompok Ses
TEMU TGL Presentasi i POKOK BAHASAN SUB POKOK BAHASAN SKS DOSEN
Prof Dr
2 Kelompok 1 2 1. The Demand For 1. Parties demanding 3 SKS R.Wilopo, Akt,
& 2 Financial Statement Financial Statement CFE
Information (Chapter Information 2,5
1) jam
2. Conflicts Among
2. The Supply of Diverse Parties
Financial Statement
Information (Chapter 3. Factors affecting
2) Demand for Financial
Statement Information
YAYASAN KESEJAHTERAAN PENDIDIKAN DAN PERUMAHAN
UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR
PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
Kelompok Ses
TEMU TGL Presentasi i POKOK BAHASAN SUB POKOK BAHASAN SKS DOSEN
2. Factors Affecting
Accounting Method
Choice
3. Accounting Method
Differences: Evidence
of Systematic Patterns
4. Accounting Method
Diversity and
Interfirm Comparisons
Prof Dr
5 Kelompok 7 5 1. Cross Sectional 1. Criteria Used to 3 SKS R.Wilopo, Akt,
& 1 Analysis of FS Select Comparables CA, CFE
Information (Chp 6) 2,5
2. Aggregation Options in jam
2. Time Series Analysis Cross-Sectional
of FS Information (Chp Analysis
7)
3. Data Availability
Issues in Cross-
Sectional Analysis
4. Line-of-Business
Information
5. Industry Comparations
of Financial Ratios
6. International
Comparisons of
Financial Ratios
7. Issues in Analyzing
Financial Time-Series
data
8. Time-Series Analysis
Approach
9. Economic Analysis of
Time-Series Data
10. Earnings Management,
Smoothing, and the Big
Bath
YAYASAN KESEJAHTERAAN PENDIDIKAN DAN PERUMAHAN
UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR
PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
Kelompok Ses
TEMU TGL Presentasi i POKOK BAHASAN SUB POKOK BAHASAN SKS DOSEN
Prof Dr
6 Kelompok 2 6 Forecasting FS Statement 1. Alternative 3 SKS R.Wilopo, Akt,
& 3 (atau (Chp 8) Forecasting Approaches CA, CFE
dilotre) 2,5
2. Criteria to Evaluate jam
Forecasts
3. Properties of Security
Analyst Forecasts
4. Properties of
Management Forecasts
5. Gains from Aggregating
Individual Forecasts
Dr. Erina
7 Kelompok 2 8 Capital Markets and 1. Markets Efficiency 3 SKS Sudaryati, MSi,
Information Efficiency Ak, CA
(Chp 9) 2. Alternative Investment 2,5
Styles jam
3. Active Management
Investment Approaches
4. Passive Management
Investment Approaches
Dr. Erina
8 Kelompok 3 9 Asset Pricing and 1. Equilibrium Theories 3 SKS Sudaryati, MSi,
Financial Statemanet of Equity Security Ak, CA
Information (Chp 10) Expected Returns 2,5
jam
2. Equilibrium Theories
of Option Pricing
3. Economic Determines of
Beta and Variance
4. Estimation of Beta and
Variance
Dr. Erina
9 Kelompok 4 10 Corporate Restructuring 1. Explaining Corporate 3 SKS Sudaryati, MSi,
and Financial Information Restructuring Behavior Ak, CA
(Chp 13) 2,5
2. Sources of Value in jam
Corporate
Restructuring
3. Information Sources
about Firm Value
4. Generating a
Distribution of Firm
Value
5. Financial Variables
and Premerger
Analysis:
Characteristics of
Acquired and
Nonacquired Firms
6. Financial Variables
and Postmerger
Analysis: Performance
of Acquiring Firms
Dr. Erina
10 Kelompok 1 11 Debt Ratings, Debt 1. Rating of Debts 3 SKS Sudaryati, MSi,
Securities, and Financial Securities Ak, CA
Information (Chp 14) 2,5
2. Pricing of Debt jam
Securities
Dr. Erina
11 Kelompok 2 12 Distress Analysis and 1. Problems in 3 SKS Sudaryati, MSi,
Financial Information Operationalizing Ak, CA
(Chp 15) Financial Distress 2,5
jam
2. Indicators of
Financial Distress
3. Univariate Models of
Distress Prediction
YAYASAN KESEJAHTERAAN PENDIDIKAN DAN PERUMAHAN
UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR
PROGRAM PASCASARJANA
Alamat : Jl. Raya Rungkut Madya Gunung Anyar Surabaya , Telp. (031) 8783481 Fax.
8783482
Kelompok Ses
TEMU TGL Presentasi i POKOK BAHASAN SUB POKOK BAHASAN SKS DOSEN
4. Multivariate Models of
Distress Prediction
5. Capital Market
Reaction to Financial
Distress
Dr. Erina
12 Kelompok 3 13 Loan Decisions and 1. Information Sources 3 SKS Sudaryati, MSi,
Financial Information for Loan Decisions Ak, CA
(Chp 16) 2,5
2. Descriptive Analysis jam
of Existing Loan
Decisions
3. Quantitative
Approaches to Loan
Decisions
4. Existing Loans
Decisions and
Accounting
Alternatives