Ekuitas Pemegang
Pemegang Saham
Saham
Chapter
15
Chapter
15-1
Ekuitas
Ekuitas Pemegang
Pemegang Saham
Saham
Chapter
15-2
Bentuk
Bentuk Organisasi
Organisasi Perusahaan
Perusahaan
Karakteristik khusus:
1. Pengaruh dari undang-undang PT.
2. Penggunaan sistem saham.
3. Pengembangan variasi dari ownership interests
(kepentingan kepemilikan).
Chapter
15-3
Prosedur
Prosedur Pendirian
Pendirian PT
PT (UU
(UU PT
PT Thn
Thn 2007
2007
Chapter
15-4
Ekuitas
Ekuitas Pemegang
Pemegang Saham
Saham
Chapter
15-5
Modal
Modal Perusahaan
Perusahaan
Saham
SahamBiasa
Biasa
Tambahan
TambahanModal
Modal
Modal
ModalDisetor
Disetor Disetor
Disetor
Saham
SahamPreferen
Preferen
Dua Sumber
Modal Laba
LabaDitahan
Ditahan
Perusahaan Assets –
Liabilities =
Dikurang:
Dikurang:
Saham
Equity
SahamTreasury
Treasury
Chapter
15-6
Bentuk
Bentuk Organisasi
Organisasi Perusahaan
Perusahaan
Modal Saham
Setiap saham memiliki hak:
1. Untuk berbagi laba atau rugi secara proporsional.
2. Untuk berbagi manajemen secara proporsional (hak
untuk memilih para direktur).
3. Untuk berbagi aset secara proporsional ketika
perusahaan dilikuidasi
4. Untuk berbagi secara proporsional berbagai saham
baru yang dikeluarkan — disebut preemptive right.
Chapter
15-7
Bentuk
Bentuk Organisasi
Organisasi Perusahaan
Perusahaan
Chapter
15-9
Masalah
Masalah Akuntansi
Akuntansi
Chapter
15-10
Nilai
Nilai Par
Par Saham
Saham
Chapter
15-11
Modal
Modal Perusahaan
Perusahaan
Chapter
15-12
Modal
Modal Perusahaan
Perusahaan
Chapter
15-13
Modal
Modal Perusahaan
Perusahaan
Cash 5,000
Share Capital—Ordinary 5,000
Video Electronics issues another 500 shares for €11 per share.
Cash 5,500
Share Capital—Ordinary 5,500
Chapter
15-15
EQUITY
Cash 15,000
Share Capital—Ordinary 5,000
Share Premium—Ordinary 10,000
Chapter
15-16
Saham Tanpa Nilai Par (contoh)
Kas 100,000
Saham biasa 100,000
Kas 100,000
Saham biasa 40,000
Agio saham biasa 60,000
Chapter
15-17
Modal
Modal Perusahaan
Perusahaan
Metoda alokasi:
1. Metoda proporsional
2. Metoda incremental
Chapter
15-18
EQUITY
BE15-4: Ravonette Corporation issued 300 shares of $10 par value
ordinary shares and 100 shares of $50 par value preference shares
for a lump sum of $13,500. The ordinary shares have a market value
of $20 per share, and the preference shares have a market value of
$90 per share.
Proportional
Method
Chapter
15-19
EQUITY
BE15-4: Ravonette Corporation issued 300 shares of $10 par value
ordinary shares and 100 shares of $50 par value preference shares
for a lump sum of $13,500. The ordinary shares have a market value
of $20 per share, and the preference shares have a market value of
$90 per share.
Cash 13,500
Share Capital—Preference (100 X $50) 5,000
Share Premium—Preference 3,100
Share Capital—Ordinary (300 X $10) 3,000
Share Premium—Ordinary 2,400
Chapter
15-20
EQUITY
BE15-4 (Variation): Ravonette Corporation issued 300 shares of $10
par value ordinary shares and 100 shares of $50 par value preference
shares for a lump sum of $13,500. The ordinary shares have a market
value of $20 per share, and the value of preference shares are unknown.
Incremental
Method
Chapter
15-21
EQUITY
BE15-4 (Variation): Ravonette Corporation issued 300 shares of $10
par value ordinary shares and 100 shares of $50 par value preference
shares for a lump sum of $13,500. The ordinary shares have a market
value of $20 per share, and the value of preference shares are unknown.
Cash 13,500
Share Capital—Preference (100 X $50) 5,000
Share Premium—Preference 2,500
Share Capital—Ordinary (300 X $10) 3,000
Share Premium—Ordinary 3,000
Chapter
15-22
CONTOH
CONTOH SOAL
SOAL
Chapter
15-23
Contoh
Contoh Soal
Soal -- Saham
Saham Diterbitkan
Diterbitkan dengan
dengan Sekuritas
Sekuritas Lain
Lain Metode
Metode
Proporsional
Proporsional
Kas 400.000
Saham preferen (200 x Rp 200) 40.000
Agio saham preferen (160.000 – 40.000) 120.000
Saham biasa (500 x Rp 100) 50.000
Agio saham biasa (240.000 – 50,000) 190.000
Chapter
15-24
Saham
Saham Diterbitkan
Diterbitkan dengan
dengan Transaksi
Transaksi Non-Kas
Non-Kas
Chapter
15-25
Saham
Saham Diterbitkan
Diterbitkan dengan
dengan Transaksi
Transaksi Non-Kas
Non-Kas
Paten 1.500.000
Saham biasa 1.000.000
Agio saham biasa 500.000
Chapter
15-26
Saham
Saham Diterbitkan
Diterbitkan dengan
dengan Transaksi
Transaksi Non-Kas
Non-Kas
Paten 1.200.000
Saham biasa 1.000.000
Agio saham biasa 200.000
Chapter
15-27
Saham
Saham Diterbitkan
Diterbitkan dengan
dengan Transaksi
Transaksi Non-Kas
Non-Kas
Paten 1.250.000
Saham biasa 1.000.000
Agio saham biasa 250.000
Chapter
15-28
EQUITY
Patent 140,000
Share Capital—Ordinary 100,000
Share Premium—Ordinary 40,000
Chapter
15-29
EQUITY
Patent 150,000
Share Capital—Ordinary 100,000
Share Premium—Ordinary 50,000
Chapter
15-30
EQUITY
Patent 125,000
Share Capital—Ordinary 100,000
Share Premium—Ordinary 25,000
Chapter
15-31
Modal
Modal Perusahaan
Perusahaan
Chapter
15-33
Saham
Saham Treasury
Treasury
Chapter
15-34
Saham
Saham Treasuri
Treasuri –– PSAK
PSAK 50
50 && 55
55
Chapter
15-35
SAHAM TREASURI (CONTOH)
Chapter
15-36
SAHAM TREASURI (CONTOH)
Chapter
15-37
SAHAM TREASURI (CONTOH)
Chapter
15-38
SAHAM TREASURI (CONTOH)
Kas 300.000
Agio saham treasuri 50.000
Saham treasuri 350.000
Chapter
15-39
SAHAM TREASURI (CONTOH)
Chapter
15-40
EQUITY
ILLUSTRATION 15-4
Equity with No Treasury
Shares
Chapter
15-41
EQUITY
Chapter
15-42
EQUITY
ILLUSTRATION 15-5
Equity with Treasury
Shares
Chapter
15-43
EQUITY
Cash 15,000
Treasury Shares 11,000
Share Premium—Treasury 4,000
Chapter
15-44
EQUITY
Cash 8,000
Share Premium—Treasury 3,000
Treasury Shares 11,000
Chapter
15-45
EQUITY
ILLUSTRATION 15-6
Treasury Share
Transactions in Share
Premium—Treasury
Account
Cash 8,000
Share Premium—Treasury 1,000
Retained Earnings 2,000
Treasury Shares 11,000
Chapter
15-46
Preferred
Preferred Stock
Stock
1. Preference as to dividends.
5. Non-voting.
Chapter
15-47
KARAKTERISTIK SAHAM PREFEREN
Chapter
15-48
PREFERENCE SHARES
Cash 120,000
Share Capital—Preference 100,000
Share Premium—Preference 20,000
Chapter
15-49
DIVIDEND PREFERENCES AND BOOK
APPENDIX 15A
VALUE PER SHARE
Dividend Preferences
Illustration: In 2015, Mason Company is to distribute €50,000 as
cash dividends, its outstanding ordinary shares have a par value of
€400,000, and its 6 percent preference shares have a par value of
€100,000.
ILLUSTRATION 15A-1
Dividend Distribution, Non-
Cumulative and Non-
Chapter Participating Preference
15-50
DIVIDEND PREFERENCES
Illustration: In 2015, Mason Company is to distribute €50,000 as
cash dividends, its outstanding ordinary shares have a par value of
€400,000, and its 6 percent preference shares have a par value of
€100,000.
Chapter
15-51
DIVIDEND PREFERENCES
3. If the preference shares is noncumulative and is fully participating:
Chapter
15-53
BOOK VALUE PER SHARE
Book value per share is computed as net assets divided by
outstanding shares at the end of the year. The computation
becomes more complicated if a company has preference shares.
ILLUSTRATION 15A-5
Computation of Book Value per Share
—No Dividends in Arrears
Chapter
15-54
BOOK VALUE PER SHARE
Assume that the same facts exist except that the 5 percent preference
share are cumulative, participating up to 8 percent, and that dividends
for three years before the current year are in arrears.
Chapter
15-56
Soal
Saham Preferen (nominal Rp 100, 7% kumulatif, non partisipasi, 10.000 lb) Rp 1.000.000,00
Saham Biasa (nominal Rp25, 60.000 lb) Rp. 1.500.000,00
Agio Saham Rp 750.000,00
Laba ditahan Rp 2.500.000,00
Chapter
15-57
Dividen
Dividen dan
dan Kebijakan
Kebijakan Dividen
Dividen
Chapter
15-58
KEBIJAKAN DIVIDEN
Jenis-jenis dividen:
1. Dividen kas 3. Dividen likuidasi
2. Dividen properti 4. Dividen saham.
Chapter
15-59
DIVIDEN KAS
Chapter
15-60
DIVIDEN KAS - CONTOH
Chapter
15-61
DIVIDEND POLICY
Chapter
15-62
DIVIDEN PROPERTI
Chapter
15-63
DIVIDEN PROPERTI (CONTOH)
Chapter
15-66
DIVIDEN LIKUIDASI
Chapter
15-67
DIVIDEN LIKUIDASI
Tanggal pengumuman
Laba ditahan 100.000.000
Agio saham biasa 120.000.000
Utang dividen 220.000.000
Tanggal pembayaran
Utang dividen 220.000.000
Kas 220.00.000
Chapter
15-68
DIVIDEND POLICY
Date of declaration
Chapter
15-69
DIVIDEND POLICY
Date of payment
Chapter
15-70
DIVIDEN SAHAM
Chapter
15-71
DIVIDEN SAHAM - CONTOH
PT UVW memiliki 2 juta lembar saham biasa beredar dengan nilai par Rp 200
dan laba ditahan sebesar Rp 700 juta. Jika PT UVW mengumumkan 10 persen
dividen saham, maka perusahaan menerbitkan 200 ribu lembar saham
tambahan kepada pemegang saham. Jika nilai wajar saham saat itu adalah Rp
300 per lembar, maka pencatatannya adalah:
Tanggal pengumuman
Laba ditahan 60 juta
Saham biasa yang dapat didistribusikan
40 juta
Agio saham biasa
Tanggal distribusi 20 juta
Saham biasa yang dapat didistribusikan 40 juta
Saham biasa 40 juta
Chapter
15-72
DIVIDEN SAHAM - CONTOH
Tanggal pengumuman
Laba ditahan (600 ribu x Rp 200) 120 juta
Saham biasa yang dapat didistribusikan
120 juta
Tanggal distribusi
Saham biasa yang dapat didistribusikan 120 juta
Saham biasa 120 juta
Chapter
15-73
SHARE SPLIT
Chapter
15-74
PERBANDINGAN DIVIDEN SAHAM, SHARE SPLIT, DAN DIVIDEN KAS
Jumlah saham
Tetap Tetap Bertambah Bertambah Bertambah
beredar
a
Harga pasar b
Nilai par/dinyatakan Nilai lebih harga pasar dengan nilai par
c
Chapter
15-75
PRESENTATION AND ANALYSIS
Chapter
15-76
PRESENTATION AND ANALYSIS
ILLUSTRATION 15-17
Statement of Changes
Chapter in Equity
15-77
PRESENTATION AND ANALYSIS
Analysis
Illustration: Gerber’s Inc. had net income of $360,000, declared
and paid preference dividends of $54,000, and average ordinary
shareholders’ equity of $2,550,000.
ILLUSTRATION 15-18
Illustration 15-15
ILLUSTRATION 15-19
Chapter
15-79
PRESENTATION AND ANALYSIS
ILLUSTRATION 15-20
Amount each share would receive if the company
were liquidated on the basis of amounts reported
on the statement of financial position.
Chapter
15-80
LATIHAN:
SOAL 1
Diminta:
1.Hitung harga jual obligasi (PV pokok + PV bunga)
2.Buat jurnal untuk mencatat penerbitan obligasi PT Ditdel pada
tanggal 1 Maret 2015.
3.Susun Skedul Amortisasi Premi Obligasi transaksi tersebut di atas.
Chapter
15-81
LATIHAN:
SOAL 2
Chapter
15-82
LATIHAN:
SOAL 3
Diminta:
1.Hitung alokasi harga Saham Preferen dan Saham Biasa dengan
menggunakan Incremental Method transaksi tersebut di atas.
2.Buat Jurnal transaksi sesuai dengan hasil perhitungan pada (a).
Chapter
15-83
Referensi
Chapter
15-84