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Analisis Perbandingan Metode Cost Model dengan Revaluation Model Terhadap Pengukuran Aset Tetap dan pengaruhnya terhadap Laporan Keuangan

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This research aims to analyze the comparison of fixed assets measurement using cost model and revaluation model on PT Mulia Industrindo Tbk and also to know the impacts on company’s financial reports. Research method used in this study is comparative descriptive qualitative by comparing fixed assets measurement using cost model and revaluation model. Research object is PT Mulia Industrindo Tbk, especially the financial report for the year of 2008 until 2012. This research uses secondary data in the form of research object’s financial reports. Result of this research indicates that the implementation of revaluation model has some impacts to company’s financial reports because it increases the value of assets and equity, decreases gross income, increases equity’s value on company’s equity report, has positive and negative impacts on financial ratios, and also increases the amount of assets deferred tax and liabilities deferred tax.

Key words: Fixed Assets, Cost Model, Revaluation Model, PT Mulia Industrindo Tbk

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UB/EIS-AKT/14/294

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Jakarta : Universitas Bakrie., 2014

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Indonesia

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