Kelompok 4

Pemeriksaan Surat Berharga dan Investasi

Anggota Kelompok

Sulastri Surita (02271811018)

Vynka Ditya Irliani (02271811019)
Yuni Setiawati (02271811021)
Nurhikmah Lolahi (02271811022)
Evita Mardiyanti Teng (02271811023)
Ummu Khabibah (02271811024)
Pembahasan :
01 Definisi Surat Berharga

02 Sifat dan contoh Surat Berharga

.
Tujuan Pemeriksaan (Audit
03 Objectives)
.
Surat Berharga

Prosedur Pemeriksaan Surat

04 Berharga
. yang disarankan
 Surat Berharga

surat berharga atau commercial paper adalah sebuah

dokumen yang memiliki nilai uang yang diakui dan
dilindungi oleh hukum untuk kepentingan transaksi
perdagangan, pembayaran, penagihan atau sejenis
lainnya.
Sifat dan Contoh Surat Berharga
Investasi dalam surat berharga dapat merupakan aset lancar
(current assets) atau non current assets tergantung
maksud/tujuan dari pembelian surat berharga tersebut.

Penjelasan Menurut
PSAK

PSAK 2015 (50.3)-IAI PSAK 2015 (55.4)-IAI

PSAK 2015 (50.4)-IAI PSAK 2015 (55.5)-IAI

Metode Akuntansi

Entitas Asosiasi
Investor harus mengukur investasinya dengan menggunakan
metode biaya (cost method). Dalam metode biaya, investasi
diukur pada biaya perolehan dikurangi akumulasi kerugian
penurunan nilai sesuai dengan penurunan nilai aset. Investor
harus mengakui dividen dan penerimaan distribusi lainnya
sebagai penghasilan terlepas apakah hal tersebut berasalh dari
akumulasi laba entitas asosiasi yang timbul sebelum atau
sesudah tanggal perolehan

Entitas Anak
Investor harus mengukur investasinya dengan menggunakan
metode ekuitas (equity method). Dalam metode ekuitas,
investasi pada entitas anak awalnya diakui pada biaya
perolehan (termasuk biaya transaksi) dan selanjutnya
disesuaikan untuk mencerminkan bagian investor atas laba rugi
dan pendapatan dan beban dari entitas anak. Entitas anak tidak
dikonsolidasikan dalam laporan keuangan investor (sebagai
entitas indukk)
 Pengungkapan

Kebijakan akuntansi yang digunakan

02 Jumlah tercatat investasi pada
entitas asosiasi dan entitas anak
untuk investasi pada entitas asosiasi
dan entitas anak
01

Nilai wajar investasi pada entitas

asosiasi dan entitas anak yang tersedia
03
kuotasi harga yang dipublikasi
 Tujuan pemeriksaan (Audit Objectives) Surat Berharga

Untuk memeriksa apakah terdapat internal

control yang cukup baik atas temporary dan Untuk memeriksa apakah penilaian (valuation)
long term investment dari surat berharga tersebut sesuai dengan
Standar Akuntansi yang berlaku di
Indonesia/SAK/ETAP/IFRS
Untuk memeriksa apakah surat berharga
yang tercantum dilaporan posisi keuangan
(neraca), betul-betul ada, dimiliki oleh dan Untuk memeriksa apakah penyajian di dalam
atas nama perusahaan (client) per tanggal Laporan Keuangan sesuai dengan Standar
laporan posisi keuangan (neraca) Akuntansi yang berlaku di
Indonesia/SAK/ETAP/IFRS
Untuk memeriksa apakah semua pendapatan
dan penerimaan yang berasal dari surat
berharga tersebut telah dibukukkan dan
uangnya diterima oleh perusahaan.
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Metode Entitas Asosiasi Entitas Anak

Akuntansi : Investor harus mengukur Member Name

investasinya dengan
menggunakan metode biaya
(cost method). Dalam metode
biaya, investasi diukur pada
biaya perolehan dikurangi
akumulasi kerugian
penurunan nilai sesuai
dengan penurunan nilai aset.
Investor harus mengakui
dividen dan penerimaan
distribusi lainnya sebagai
penghasilan terlepas apakah
hal tersebut berasalh dari
akumulasi laba entitas
asosiasi yang timbul sebelum
atau sesudah tanggal
perolehan
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Entitas Asosiasi
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