ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP LABA PERUSAHAAN

Abstract

In general, a company founded has the aim of generating maximum profit, maximum profit is an intermediary to determine the direction and strategy, policies, tactics for growth and the survival of the company on the investment that has been invested. One form of investment in a company is fixed assets. The value of fixed assets will decrease due to the use of these fixed assets. So that in accounting it is known as depreciation of fixed assets. This research aims to find out how it will impact on profits if the calculation of depreciation of fixed assets uses the straight-line method, the number of years, the balance decreases multiple systematically so that it can be easily understood and concluded by using the straight-line depreciation method, the number of years and the declining balance is multiple. Based on the data analysis, it can be concluded that the results of this study are the method of depreciation of fixed assets that is appropriate for CV. Adi Jaya Teknik is a straight-line method because in this method the company gets the biggest or maximum profit compared to using other methods because in CV. Adi Jaya Teknik has not applied the standard for calculating depreciation according to PSAK.