Analisis Efektivitas Metode Penyusutan Aktiva Tetap Terhadap Laba Pada PT Mayora Indah Tbk

Abstract

A company manages the company to maximize the return on an investment in the company. The investment is in the form of fixed assets with an economic life of more than one year. Fixed assets are properly depreciated using the depreciation method. The amount of depreciation expense on fixed assets will affect the profit of a company. This study aims to determine the effect of the effectiveness of the fixed asset depreciation method on the profit of PT Mayora Indah Tbk. This research uses a quantitative approach and a comparative method. The data collection technique used is the documentation technique in the form of the financial statements of PT Mayora Indah Tbk. period 2017-2019. The results of this research show that the straight-line depreciation method tends to have a higher profit than the sum of years digits method or the declining balance method. This is influenced by the amount of depreciation expense using the straight-line method to produce a fixed or constant value every year