Analysis Use of Fixed Assets Depreciation Method on Company Profits,

Rina Indrayani

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.


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DOI: https://doi.org/10.33062/ajb.v3i1.178

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