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Pengertian Laporan Keuangan, Tujuan, Pengguna dan Karakteristik
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Pengertian Laporan Keuangan, Tujuan, Pengguna dan Karakteristik
Pengertian laporan keuangan menurut PSAK No. 1 (2015: 1) adalah penyajian terstruktur dari posisi keuangan dan kinerja keuangan entitas.
Laporan keuangan ini menampilkan sejarah entitas yang dikuantifikasi dalam nilai moneter.
Pengertian Laporan Keuangan menurut para ahli Berikut beberapa pengertian laporan keuangan menurut beberapa ahli :
Kieso (2007) Pengertian laporan keuangan menurut Kieso adalah sarana yang di pergunakan oleh entitas untuk mengkomunikasikan situasi yang terkait dengan kondisi keuangan kepada pihak-pihak yang memiliki kepentingan baik pihak internal maupun pihak eksternal.
PSAK No.1 (2015: 2) Menurut PSAK No.1 (2015: 2) , pengertian laporan keuangan adalah bagian dari proses pelaporan keuangan.
Laporan keuangan biasanya terdiri dari neraca, laporan laba rugi, laporan perubahan keuangan.
Farid dan Siswanto (2011: 2) Menurut Farid dan Siswanto , pengertian laporan keuangan adalah informasi yang di harapkan dapat memberikan bantuan kepada pengguna untuk membuat keputusan ekonomi yang bersifat finansial.
Munawir (2007: 2) Pengertian laporan keuangan menurut Munawir adalah hasil dari proses akuntansi yang bisa di gunakan sebagai alat komunikasi antara data keuangan dan aktivitas perusahaan dengan pihak-pihak yang berkepentingan dengan data atau aktivitas perusahaan tersebut.
Baridwan (2004: 17) Menurut Baridwan , pengertian laporan keuangan adalah ringkasan dari proses pencatatan atau ringkasan dari transaksi-transaksi keuangan yang terjadi selam tahun buku yang bersangkutan.
Warren dan Fees (2009: 24) Menurut Warren dan Fees , pengertian laporan keuangan adalah setelah transaksi di catat dan di ikhtisarkan maka disiapkan bag pemakai.
Laporan akuntansi yang menghasilkan informasi di sebut dengan laporan keuangan.
Kasmir ( 2012: 6) Menurut Kasmir , pengertian laporan keuangan adalah laporan yang memberikan informasi tentang kondisi keuangan perusahaan pada saat ini atau dalam periode tertentu.
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Tujuan laporan keuangan
Menurut Kasmir (2012: 10) , tujuan laporan keuangan adalah memberikan informasi keuangan perusahaan baik pada waktu tertentu ataupun pada periode tertentu.
Laporan keuangan juga dapat di susun secara mendadak sesuai dengan kebutuhan perusahaan ataupun secara berkala.
Pada dasarnya tujuan laporan keuangan adalah memberikan informasi keuangan kepada pihak internal ataupun eksternal perusahaan yang memiliki kepentingan dengan perusahaan.
Sedangkan menurut Pernyataan Standar Akuntansi Keuangan (PSAK) no 1, tujuan laporan keaungan adalah memberikan informasi tentang posisi keuangan, kinerja keuangan dan arus kas entitas yang bermanfaat bagi sebagian kalangan pengguna laporan dalam pembuatan keputusan.
Sedangkan tujuan laporan keuangan menurut Kusnadi (2008: 28) adalah :
Menyediakan berbagai informasi yang terkait dengan posisi keuangan, kinerja dan juga perubahan kondisi keuangan perusahaan yang dapat bermanfaat dalam pengambilan keputusan ekonomi. Menunjukkan pencapaian yang telah di capai oleh manajemen perusahaan di masa lalu sehingga pihak-pihak yang berkepentingan atas perusahaan memiliki dapat dijadikan landasan dalam pertanggung jawaban. Mengetahui kelebihan, kekurangan, peluang serta tantangan yang akah dihadapi perusahaan. Jenis-jenis laporan keuangan
Menurut Kasmir (2012: 28) , jenis laporan keuangan pada dasarnya terdiri dari 5 (lima) kategori umum yaitu :
1. Neraca (balance sheet )Neraca adalah laporan yang memberikan informasi tentang posisi keuangan pada tanggal tertentu.
2. Laporan laba rugi (income statement )Income Statement atau Laporan laba rugi adalah laporan keuangan yang menunjukkan hasil usaha perusahaan dalam satu periode tertentu.
3. Laporan perubahan modalLaporan perubahan modal adalah laporan yang berisi tentang jumlah dan jenis modal yang dimiliki oleh perusahaan saat ini.
4. Laporan arus kas (cash flow )Pengertian laporan arus kas adalah laporan yang menunjukkan seluruh aspek yang berkaitan dengan aktivitas perusahaan baik yang berpengaruh langsung maupun tidak langsung kepada kas.
5. Laporan catatan atas laporan keuanganLaporan catatan atas laporan keuangan adalah laporan yang memberikan informasi bila di dalam laporan keuangan memerlukan penjelasan khusus.
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Pengguna Laporan Keuangan
Menurut Martani (2012: 33) , pengguna laporan keuangan yaitu :
1. InvestorInvestor menggunakan laporan keuangan untuk menilai entitas dan kemampuan entitas membayar deviden di masa akan datang.
Selain itu, pihak Investor juga dapat memutuskan untuk melakukan pembelian atau penjualan saham entitas.
2. KaryawanLaporan keuangan dapat memberikan informasi Kemampuan perusahaan untuk memberikan balas jasa, kesempatan kerja dan manfaat pensiun.
3. Pemberian jaminanMemberikan informasi tentang kemampuan perusahaan untuk membayar utang danbunga yang dapat berpengaruh terhadap keputusan pemberian pinjaman.
4. Pemasok dan kreditur lainnyaSebagai media informasi bagi pemasok dan kreditur lainnya untuk melihat kemampuan entitas membayar liabilitas pada saat jatuh tempo.
5. PelangganPelanggan dapat melihat kemampuan perusahaan entits menjamin kelangsungan hidupnya.
6. PemerintahPemerintah dapat menilai bagaimana alokasi sumber daya.
7. MasyarakatMenilai tren dan perkembangan kemakmuran entitas.
Berlandaskan dari penjelasan tentang pengguna laporan keuangan tersebut maka dapat di simpulkan bahwa banyak orang yang berkepentingan terhadap laporan keuangan baik investor, karyawan, pemerintah, dll.
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Karakteristik Kualitatif Informasi dalam Laporan Keuangan
Karakteristik Kualitatif Informasi dalam Laporan Keuangan menurut SAK ETAP (2013: 3) adalah sebagai berikut :
1. Dapat di pahamiKualitas informasi yang penting untuk di sajikan dalam keuangan adalah kemudahannya untuk di pahami oleh pengguna.
Pengguna disini adalah masyarakat yang mengerti tentang ekonomi dan keuangan.
2. RelevanKualitas informasi yang ada di dalam laporan keuangan harus relevan dan bisa mempengaruhi keputusan ekonomi pengguna dengan membantu mereka untuk mengevaluasi peristiwa di masa lalu, masa kini dan masa mendatang, menegaskan serta mengoreksi hasil evaluasi di masa lalu.
3. MaterialitasInformasi bisa di anggap sebagai material apabila terjadi kelalaian untuk mencantumkan atau kesalahan pencatatan informasi sehingga mempengaruhi keputusan ekonomi pengguna yang di ambil yang berlandaskan pada laporan keuangan tersebut.
4. KeandalanInformasi memiliki kualitas yang handal apabila bebas dari kesalahan material dan di sajikan dengan jujur atau secara wajar.
5. Pertimbangan sehatPertimbangan sehat adalah pertimbangan yang dilakukan dengan unsur kehati-hatian ketika akan melakukan pertimbangan yang di butuhkan di dalam situasi yang tidak pasti sehingga aset atau penghasilan tidak di sajikan lebih tinggi dan kewajiban atau beban tidak di sajikan lebih rendah.
6. Kelengkapan dapat diandalkanInformasi dalam laporan keuangan harus lengkap di dalam batasan materialitas dan biaya.
Kesengajaan untuk tidak mengungkapkan dapat mengakibatkan informasi menjadi tidak benar atau menyesatkan.
Hal ini akan membuat laporan keuangan tidak bisa diandalkan dan tidak mencukupi untuk ditinjau dari relevansi.
7. Dapat di bandingkanPengguna harus mampu untuk membandingkan laporan keuangan entitas antar periode dengan tujuan mengidentifikasi kecenderungan posisi dan kinerja keuangan.
Selain itu juga, pengguna harus bisa membandingkan laporan keuangan antar entitas untuk mengevaluasi posisi keuangan, kinerja dan juga perubahan posisi keuangan secara relatif.
8. Tepat waktuTepat waktu ini terdiri dari penyediaan informasi laporan keuangan dalam jangka waktu pengambilan keputusan.
Apabila terjadi penundaan dalam pelaporan maka informasi yang di sajikan akan kehilangan relevansinya.
9. Adanya keseimbangan antara biaya dan manfaatManfaat informasi seharusnya dapat melebihi biaya persediaannya.
Berlandaskan dari penjelasan tentang karekteristik kualitatif informasi dalam laporan keuangan maka dapat di simpulkan bahwa karakteristik kualitatif informasi dalam laporan keuangan adalah dapat di pahami, relevan, materialitas, keandalan, pertimbangan sehat, dll.
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Komponen Laporan Keuangan
Menurut Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 (2002: 2), komponen laporan keuangan adalah sebagai berikut :
1. NeracaNeraca perusahaan dibuat untuk menyajikan berbagai unsur posisi keuangan yang dibutuhkan untuk penyajian yang wajar.
Pada umumnya neraca terdiri dari pos-pos berikut :
Aktiva berwujud Aktiva tidak berwujud Investasi yang dibutuhkan dalam metode ekuitas Persediaan Piutang dan piutang lainnya Aktiva keuangan Kas dan setara kas Hutang usaha dan lainnya Kewajiban yang di estimasi Kewajiban berbunga jangka panjang Hak minoritas Modal saham dan pos ekuitas lainnya. 2. Laporan Laba RugiLaporan laba rugi perusahaan untuk menjelaskan berbagai kinerja keuangan yang dibutuhkan bagi penyaji secara wajar pada periode tertentu.
Di dalam laporan laba rugi terdiri dari pos-pos berikut :
Pendapatan Laba rugi perusahaan Beban pajak Laba dan laba Rugi atau laba dari kegiatan normal perusahaan Pos luar biasa Hak minoritas Rugi dan laba bersih dalam periode berjalan 3. Laporan perubahan ekuitasSebuah perusahaan harus dapat memberikan laporan perubahan ekuitas sebagai komponen utama laporan keuangan.
Di dalam laporan perubahan ekuitas harus dapat memberikan penjelasan berikut :
Rugi atau laba bersih periode yang bersangkutan. Setiap pos pendapatan dan beban, keuntungan atau kerugian serta jumlanya yang didasarkan PSAK terkait diakui secara langsung dalam ekuitas Pengaruh kumulatif dari perubahan kebijakan akuntansi dan perbaikan kesalahan yang mendasar yang telah diatur dalam PSAK terkait Transaksi modal dengan pemilik dan distribusi pemilik Saldo akumulasi dan laba awal dan akhir periode serta perubahannya. Rekonsiliasi antara nilai tercata dari masing-masing jenis modal saham dan candangan pada awal dan akhir periode yang mengungkapkan secara terpisah setiap perubahaan. 4. Laporan arus kasArti dari laporan arus kas adalah laporan keuangan dasar yang memilik isi tentang aliran kas masuk dan keluar perusahaan.
Laporan keuangan arus kas ini adalah pengganti dari laporan perubahaan posisi keuangan yang menyajikan informasi tentang sumber dan penggunaan dana perusahaan.
Perusahaan harus dapat menyusun arus kas sesuai dengan syarat didalam pernyataan ini dan harus juga menyajikan laporan tersebut sebagai bagian yang tidak terpisahkan dalam laporan keuangan untuk setiap periodenya.
5. Catatan atas laporan keuanganPenyajian catatan atas laporan keuangan harus disusun secara sistematis.
Di dalam setiap pos neraca laporan laba rugi dan laporan arus harus kas harus terkait dengan informasi yang terdapat dalam catatan atas laporan keuangan
Catatan atas laporan keuangan terdiri terdari :
Informasi dasar penyusunan laporan keuangan dan kebijakan akuntansi yang dipilih dan di terapkan terhadap peristiwa dan transaksi yang penting. Informasi yang di wajibkan dalam PSAK tetapi tidak di jelaskan di neraca, laporan laba rugi, laporan arus kas dan laporan perubahan ekuitas. Setiap informasi tambahan yang tidak disajikan dalam laporan keuangan tetapi diperlukan dalam penyajian secara wajar. Demikianlah pembahasan tentang Pengertian Laporan keuangan, tujuan, pengguna dan karakteristik.