Dampak Fluktuasi Nilai Tukar Terhadap Laporan Keuangan Konsolidasi
Studi Kasus PT. Mayora Indah Tbk
DOI:
https://doi.org/10.61132/anggaran.v2i4.1014Keywords:
Difference, Exchange Rate, Transaction, Currency, ForeignAbstract
This study aims to assess the impact of exchange rate fluctuations on the consolidated statements of PT Mayora Indah Tbk. At PT Mayora Indah Tbk, exchange rate fluctuations have a major influence on financial statements, this can happen because of the influence of global commodity prices where subsidiaries are located abroad, third party cooperation for export sales, loans and also the cost of purchasing the main raw materials for the company's production. The method used in this research is qualitative research, where the object of research is PT Mayora Indah Tbk. Collecting data and information using library research methods and PT Mayora Indah Tbk data taken from the annual consolidated financial statements of PT Mayora Indah Tbk. The results showed that the treatment of foreign exchange and foreign currency differences at PT Mayora Indah Tbk, is in accordance with the applicable PSAK.
Downloads
References
Demak, U. D. K., Kumaat, R. J., & Mandeij, D. (2018). Pengaruh suku bunga deposito, jumlah uang beredar, dan inflasi terhadap nilai tukar rupiah terhadap dollar. Jurnal Berkala Ilmiah Efisiensi, 18(2).
Kurs valuta asing: Sistem, faktor, dan cara menghitungnya. (2023, November 14). Retrieved from www.ocbc.id.
Muniarty, P., Retnandari, S. D., PS, T. E. A., Arraniri, I., Yulistiyono, A., Awaluddin, R., ... & Sufyati, H. S. (2021). Strategi pengelolaan manajemen risiko perusahaan. Penerbit Insania.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN 10. (n.d.). Retrieved from web.iaiglobal.or.id.
Prameswary, A. D., & Asyik, N. F. (2021). Penerapan PSAK No. 10 atas selisih kurs dan transaksi mata uang asing serta pengaruhnya pada laporan keuangan. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(12).
Prihadi, T. (2019). Analisis laporan keuangan. Gramedia Pustaka Utama.
Rohma, M., & Afendi, D. (2023). Implementasi PSAK 65 pada laporan keuangan konsolidasi PT. Telkom Indonesia Tbk dan entitas anak. JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi), 2(1), 53-62.
Sanggor, P. T. (2013). Faktor-faktor yang mempengaruhi perubahan kurs mata uang rupiah terhadap euro. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(4).
Sriyanto, Y. G., Primasari, P. N., & Panggiarti, E. K. (2023). Laporan konsolidasi dan laporan keuangan tersendiri berdasarkan PSAK. Akuntansi, 2(2), 224-232.
Strategi hedging untuk mengelola risiko valuta asing. (2021, June). Retrieved from ilmukeuangan.com.
Tan, Y. (2001). Mata uang fungsional sebagai mata uang pelaporan dan pencatatan sesuai PSAK 52. Unitas, 10(1), 31-41.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
