Kesesuaian Pelaporan Keuangan Segmen Dan Interim Berdasarkan PSAK Nomor 3, PSAK Nomor 5, IFRS 8, Dan IAS 34

Studi Kasus PT Unilever Indonesia Tbk

Abstract

This study aims to review the segment and interim financial reporting of the 1st Quarter 2018 of PT Unilever Indonesia Tbk following the applicable Financial Accounting Standards, namely conformity to the Statement of Financial Accounting Standards (PSAK) 5 concerning Operating Segments, PSAK 3 concerning Interim Financial Statements, International Financial Reporting Standards (IFRS) 8 concerning Operating Segments, and International Accounting Standards (IAS) 34 which regulates Interim Financial Reporting. This research was conducted using a qualitative method with a content analysis approach. The data used is secondary data sourced from the first quarter financial statements of PT Unilever Indonesia Tbk. The data was obtained through the company's official website. The results showed that the operating segment reporting of PT Unilever Indonesia Tbk for the first quarter for the three months ended March 31, 2017, and March 31, 2018, based on revenue, assets, and profit and loss tests was following PSAK 5 and did not require additional reportable segments and did not require additional reporting segments. There is a dominant operating segment. Furthermore, the disclosure of the first quarter interim reports for the three months ended March 31, 2017, and March 31, 2018, presented by PT Unilever Indonesia Tbk, also follows PSAK 3. In addition, the provisions of IFRS 8 and IAS 34 have generally been complied with in segment and interim financial statements for the first quarter of 2018 of PT Unilever Indonesia Tbk. The components that are not fulfilled are related to geographic segments, which are not following the company's business processes.

Penelitian ini bertujuan untuk mengulas pelaporan keuangan segmen dan interim Kuartal 1 2018 PT Unilever Indonesia Tbk telah sesuai dengan Standar Akuntansi Keuangan yang berlaku, yaitu kesesuaian terhadap Pernyataan Standar Akuntansi Keuangan (PSAK) 5 tentang Segmen Operasi, PSAK 3 tentang Laporan keuangan Interim, International Financial Reporting Standards (IFRS) 8 tentang Operating Segments, dan International Accounting Standards (IAS) 34 yang mengatur tentang Interim Financial Reporting. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan analisis isi. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan Kuartal 1 PT Unilever Indonesia Tbk. Data tersebut diperoleh melalui website resmi perusahaan. Hasil penelitian menunjukkan bahwa pelaporan segmen operasi PT Unilever Indonesia Tbk Kuartal 1 untuk periode tiga bulan yang berakhir pada 31 Maret 2017 dan 31 Maret 2018 berdasarkan uji pendapatan, aktiva, dan laba rugi telah sesuai dengan PSAK 5 serta tidak membutuhkan adanya segmen dilaporkan tambahan dan tidak terdapat segmen operasi yang dominan. Selanjutnya, pengungkapan laporan interim Kuartal 1 untuk periode tiga bulan yang berakhir pada 31 Maret 2017 dan 31 Maret 2018 yang disajikan oleh PT Unilever Indonesia Tbk juga telah sesuai dengan PSAK 3. Selain itu, ketentuan dalam IFRS 8 dan IAS 34 secara umum telah dipenuhi dalam laporan keuangan segmen dan interim kuartal 1 2018 PT Unilever Indonesia Tbk. Adapun komponen yang tidak dipenuhi berkaitan dengan segmen geografis, memang tidak sesuai dengan proses bisnis perusahaan.