ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LABA (Studi Empiris pada Perusahaan Sub Sektor Industri Tekstil Dan Garment yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)

Abstract

Investors in investing their funds in the capital market a able to
obtain stock returns. Changes in The value of a fixed asset can be
depreciated or charged appropriately, using the depreciation
method. The depreciation method is an accounting process in
allocating the costs of tangible assets to expenses that are expected
to benefit from the use of these assets. The purpose of this study is
to determine the impact on profits if the depreciation of the
company's fixed assets is carried out using the straight-line method
in the textile and garment sub-sector companies in 2017- 2018, to
determine the impact on profits if the depreciation of the company's
fixed assets was carried out using the double declining balance
method in the textile and garment sub-sector companies in 20172018.

The sample was selected using purposive sampling method.
The type of data used is quantitative non-statistical data. The
research data used in this study uses financial statement data. This
method is done by comparing the depreciation expense and profit
generated by the textile and garment sub-sector companies in 20172018.

with the straight-line depreciation method with the multiple
declining balance method. The results of research on the textile and
garment sub-sector companies in 2017-2018 are that the level of
profit (loss) before tax which is influenced by the Straight Line
method is higher than the Double Decreasing Balance method.
textile and garment sub-sector companies, should still consistently
use the straight-line depreciation method in accordance with the
Statement of Financial Accounting Standards.