ANALISIS PERBANDINGAN METODE PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP KEWAJARAN LAPORAN KEUANGAN DI PT. SUMBER REJEKI TRANSJAYA

Abstract

Depreciation of fixed assets occurs due to a reduction in the useful value of fixed assets due to the use of these fixed assets. Therefore, calculating depreciation costs is very important to find out the causes of changes that occur, both beneficial and detrimental, so that appropriate action can be taken. The purpose of this research is to analyze the application of the straight-line depreciation method, the double declining balance method, and the sum of the year digits method to the fairness of financial statements. This research uses a qualitative approach. The data obtained came from interviews. The research technique used is descriptive research method. With the research object, namely the fixed assets of PT. Sumber Rejeki Transjaya in 2018 to 2022. The research results show that there is a discrepancy in determining the calculation of the depreciation method for fixed assets, because it does not determine the residual value at the beginning, therefore causing a low estimate of the asset's selling price at the end of the useful life. On the other hand, from the results of research on the solvency ratio of PT. Sumber Rejeki Transjaya experienced irregularities in the amount of asset ownership compared to the amount of debt owned, this resulted in a solvency ratio value of more than 100% from 2018 to 2022. Based on this research, the author suggests that companies should understand the factors in using the fixed asset depreciation method so that errors do not occur in determining the depreciation method to