ANALYSIS USE OF FIXED ASSETS DEPRECIATION METHOD ON COMPANY PROFITS
Journal Title: The Accounting Journal of Binaniaga - Year 2018, Vol 3, Issue 1
Abstract
This study was conducted with the aim to know the accounting policy of depreciation of fixed assets determined by the company and how the influence of accounting policy depreciation of fixed assets applied by the company to the company's earnings. The research method used is descriptive method of analysis is a research that aims to collect data that have a relationship with the problems studied, then processed and analyzed and then the solution. While the data used is quantitative data in the form of numbers. After examining and analyzing the company's treatment in calculating depreciation for fixed assets, it can be concluded that the accounting policy of depreciation of fixed assets applied by the company has been in accordance with the applicable financial accounting standards that is straight-line method and the use of different methods will result in different amounts of depreciation. Using the straight-line method of depreciation expense for each fixed period, profits generated in the early years are greater than in subsequent years. While in the method of balance decreased multiply depreciation expense higher in the early years and lower load in the coming period. The resulting profits were smaller in the early years and were greater in previous years.
Authors and Affiliations
Rina Indrayani
Keywords
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- EP ID EP421428
- DOI 10.33062/ajb.v3i1.178
- Views 69
- Downloads 0
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