Direct

and Indirect Holdings

COMPLEX OWNERSHIP STRUCTURES
 (b) Multilevel ownership
• PT A memiliki PT B dan PT. B Memiliki PT. C. Secara tidak langsung PT. A memiliki
PT. C
• Contoh :
1. PT. P memperoleh 80 % saham biasa PT S tanggal 31 Desember 2017, nilai
bukunya $240,000. Saat itu aset bersih PT. S untuk kepentingan non pengendali
(20%) nilai wajarnya of $60,000.
2. PT. S memperoleh 90 % saham biasa PT. B tanggal 1 Januari 2018, nilai bukunya
$162,000. Saat itu aset bersih untuk KNP (10%) , nilai wajarnya $18,000. Ekuitas PT.
B meliputi saham biasa $100,000 dan laba ditahan $80,000.
3. Selama tahun 2018, PT. B melaporkan laba bersih $ 10,000 dan dividen $ 8,000.
Selama tahun 2018, PT. S melaporkan laba operasinya $ 50,000 dan dividen $
30.000. .
4. Pada saat kombinasi, akumulasi depresiasi bangunan dan peralalatan yang tidak
diakui bagi PT. S $ 200,000 dan bagi PT. B $15,000.
 Perhitungan Laba tahun 2018
PT. P PT. S PT. B Non
Controlling
Interest
Laba operasi 140,000 50,000 10,000
laba dari PT. B 9,000 1,000
laba dari PT. S 47,200 11,800
Laba bersih 187,200 59,000 10,000 12,800
 Consolidated net income
• Operating income:
P $140,000
S 50,000
B 10,000
Consolidated net income $200,000
• Noncontrolling interest in:
• B ($10,000 × 0.10) $ 1,000
• S ($59,000 × 0.20) 11,800
Income to noncontrolling interest (12,800)
• Income to controlling interest $187,200
Laporan keuangan individual.

PT. P PT. S PT. B

Income Statement
Penjualan 400,000 200,000 150,000
HP penjualan -170,000 -115,000 -80,000
beban depresiasi -50,000 -20,000 -5,000
Beban lainnya -40,000 -15,000 -55,000
Laba dari PT. B 9,000
Laba dari PT. S 47,200 0
Laba bersih Konsolidasi 187,200 59,000 10,000
 Statement of Retained PT. P PT. S PT. B
earning
RE 2 - 1- 2018 300,000 100,000 80,000
Laba bersih 187,200 59,000 10,000
Dividen -60,000 -30,000 -8,000
RE 31 - 12 - 2018 427,200 129,000 82,000
Balance Sheet PT. P PT. S PT. B
Kas 264,000 20,200 25,000
Piutang usaha 75,000 50,000 30,000
Persediaan 100,000 75,000 40,000
Investasi pada PT. B 163,800
Investasi pada PT. S 263,200 0
Tanah 175,000 40,000 50,000
Bangunan dan Peralatan 800,000 600,000 75,000
Akm, depr bangunan & prltn -250,000 -220,000 -20,000
Total aset 1,427,200 729,000 200,000
Hutang usaha 100,000 100,000 18,000
Hutang obligasi 400,000 300,000
Modal saham biasa 500,000 200,000 100,000
Laba ditahan 427,200 129,000 82,000
Total liabilitas dan ekuitas 1,427,200 729,000 200,000
Consolidation entry oleh PT. S terhadap PT. B
1. Common Stock B, Co 100,000
Retained Earnings 80,000
Income from B Co. 9,000
NCI in NI of B Co. 1,000
Dividends 8,000
Investment in B Co. 163,800
NCI in NA of B Co. 18,200
Investment in B Co. = 162.000 + 9.000 - 7.200 = 163,800
NCI in NA of B Co. = (10% x 180.000) + 1.000 - (10%x8.000) = 18.200

2. Accumulated Depreciation 15,000

Buildings & Equipment 15,000
 Consolidation entry untuk PT. P terhadap PT. S :
1. Common Stock 200,000
Retained Earnings 100,000
Income from S 47,200
NCI in NI of S 11,800
Dividends 30,000
Investment in S 263,200
NCI in Net Asset of S 65,800
Investment in S = 240.000 + 47.200 - 24.000 = 263,200
NCI in Net Asset of S = 60.000 + 11.800 - 6.000 = 65,800
2. Accumulated Depreciation 200,000
Buildings & Equipment 200,000
 PT. P dan perusahaan anak
Kertas kerja Laporan keuangan Konsolidasi, 31 Desember 2018
PT. P PT. S PT. B Consolidation entry Konsolidasi
D K
Income Statement
Penjualan 400,000 200,000 150,000 750,000
HP penjualan -170,000 -115,000 -80,000 -365,000
beban depresiasi -50,000 -20,000 -5,000 -75,000
Beban lainnya -40,000 -15,000 -55,000 -110,000
Laba dari PT. B 9,000 9,000 0
Laba dari PT. S 47,200 0 47,200 0
Laba bersih Konsolidasi 187,200 59,000 10,000 56,200 0 200,000
NCI atas laba bersih PT. B 1,000 (1,000)
NCI atas laba bersih PT. S 11,800 (11,800)
Controlling Interest atas laba
bersih 187,200 59,000 10,000 69,000 0 187,200
 Statement of
Retained earning
RE 2 - 1- 2018 300,000 100,000 80,000 100,000 300,000
80,000
Laba bersih 187,200 59,000 10,000 69,000 0 187,200
Dividen -60,000 -30,000 -8,000 30,000 -60,000
8,000
RE 31 - 12 - 2018 427,200 129,000 82,000 249,000 38,000 427,200
Balance Sheet
Kas 264,000 20,200 25,000 309,200
Piutang usaha 75,000 50,000 30,000 155,000
Persediaan 100,000 75,000 40,000 215,000
Investasi pada PT. B 163,800 163,800 0
Investasi pada PT. S 263,200 0 263,200 0
Tanah 175,000 40,000 50,000 265,000
200,000
Bangunan dan Peralatan 800,000 600,000 75,000 1,260,000
15,000
200,000
Akm, depr bangunan & prltn -250,000 -220,000 -20,000 -275,000
15,000
Total aset 1,427,200 729,000 200,000 215,000 642,000 1,929,200
Hutang usaha 100,000 100,000 18,000 218,000
Hutang obligasi 400,000 300,000 700,000
Modal saham biasa 500,000 200,000 100,000 200,000 500,000
100,000
Laba ditahan 427,200 129,000 82,000 249,000 38,000 427,200
NCI atas aset bersih PT. B 18,200 18,200
NCI atas aset bersih PT. S 65,800 65,800
Total liabilitas dan ekuitas 1,427,200 729,000 200,000 549,000 122,000 1,929,200
 Reciprocal or Mutual Ownership
1. PT. P memperoleh 80 % saham biasa PT S tanggal 31 Desember 2017, nilai
bukunya $240,000. Saat itu aset bersih PT. S untuk kepentingan non pengendali
(20%) nilai wajarnya of $60,000.
2. PT. S membeli 10 % saham biasa PT. P yang beredar senilai $ 80,000 tanggal 1
Januari 2018.
3. Selama tahun 2018, PT. P melaporkan laba bersih $ 140,000 dan dividen $
60,000.
Selama tahun 2018, PT. S melaporkan laba operasinya $ 50,000 dan dividen $
30.000.
Jurnal oleh PT. S
1. Investment in P Stock 80,000
Cash 80,000
(saat membeli saham biasa PT. P )

2. Cash 6,000
Dividend Income 6,000
(Saat menerima dividen dari PT. P = 10 % x 60.000)
Consolidation entry, 31 Desember 2018 - PT. P
1. Modal saham biasa PT. S 200.000
Laba ditahan 100.000
Laba dari PT. S 40.000
NCI atas laba bersih PT. S 10.000
Dividen PT. S 30.000
Investasi pada PT. S 256.000
NCI atas aset bersih PT. S 64.000

2. Treasury Stock 80,000

Investment in P Stock 80,000

3. Dividend Income 6,000

Dividends 6,000
 Consolidated net income :
• P separate operating income $140,000
• S separate operating income 50,000
• Consolidated net income $190,000
• Less income to noncontrolling interest:
50,000 × 0.20 (10,000)
• Income to controlling interest $180,000
 PT. P dan perusahaan anak
Kertas kerja Laporan keuangan Konsolidasi, 31 Desember 2018 (Saling Memiliki Saham)
PT. P PT. S Consolidation entry Konsolidasi
D K
Income Statement
Penjualan 400,000 200,000 600,000
HP penjualan -170,000 -115,000 -285,000
beban depresiasi -50,000 -20,000 -70,000
Beban lainnya -40,000 -15,000 -55,000
Laba dari PT. S 40,000 0 40,000 0
Laba bersih Konsolidasi 180,000 50,000 190,000
NCI atas laba bersih 10,000 (10,000)
Controlling Interest atas laba bersih 180,000 50,000 50,000 180,000
Statement of Retained earning
RE 2 - 1- 2018 300,000 100,000 100,000 300,000
Laba bersih 180,000 50,000 50,000 180,000
Dividen -60,000 -30,000 30,000 -60,000
RE 31 - 12 - 2018 420,000 120,000 150,000 30,000 420,000
Balance Sheet
Kas 264,000 75,000 339,000
Piutang usaha 75,000 50,000 125,000
Persediaan 100,000 75,000 175,000
Investasi pada PT. S 256,000 0 256,000 0
Tanah 175,000 40,000 215,000
Bangunan dan Peralatan 800,000 600,000 300,000 1,100,000
Akm, depr bangunan & prltn -450,000 -320,000 300,000 -470,000
Total aset 1,220,000 520,000 300,000 556,000 1,484,000
Hutang usaha 100,000 100,000 200,000
Hutang obligasi 200,000 100,000 300,000
Modal saham biasa 500,000 200,000 200,000 500,000
Laba ditahan 420,000 120,000 150,000 30,000 420,000
NCI atas aset bersih PT. S 64,000 64,000
Total liabilitas dan ekuitas 1,220,000 520,000 350,000 94,000 1,484,000