Terhadap Reliabilitas Penyajian Laporan Keuangan pada PT Prima Mandiri di Surabaya
DOI:
https://doi.org/10.30640/jumma45.v5i2.8151Keywords:
Financial Statement Reliability, Fiscal Adjustment, Fixed Assets, Straight-Line Depreciation, Useful LifeAbstract
This study aims to analyze the effectiveness of fixed asset depreciation methods in supporting the reliability of financial statement presentation at PT Prima Mandiri Surabaya. This study employed a descriptive qualitative approach using data obtained through observation, interviews, documentation, and internal company records. The study focused on fixed assets comprising offset and digital printing machines depreciated using the straight-line method. The results indicate that the main issue concerned the useful lives of the old machines, which were inconsistent with the asset classifications used as tax references, resulting in higher depreciation expenses and requiring fiscal adjustments. At the end of 2025, the company exchanged the old machines for new ones and established useful lives of eight years for offset printing machines and sixteen years for digital printing machines. These adjustments reduced annual depreciation expenses, resulted in a more proportional cost allocation, and supported more reliable presentation of fixed asset information in the financial statements. The findings emphasize the importance of accurately estimating asset useful lives.
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