KEBERMANFAATAN LAPORAN KEUANGAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN KREDIT BANK BAGI PARA ANALIS KREDIT DENGAN LATAR BELAKANG AKUNTANSI DAN NON AKUNTANSI
Abstract
Selama ini kita mengetahui jika setiap badan usaha wajib membuat serta menyajikan laporan keuangan badan usahanya pada pihak-pihak yang berkepentingan dalam badan usaha tersebut, seperti pelaku bisnis, investor, dan kreditor. Pada penulisan ini akan dibahas mengenai bagaimanakah kebermanfaatan serta kualitas dari laporan keuangan yang selama ini disajikan, khususnya adalah laporan keuangan yang digunakan oleh para analis kredit sebagai informasi dasar dalam persetujuan kredit. Dimana pada fakta yang ditemukan tidak semua analis kredit memiliki latar belakang disiplin ilmu akuntansi, dan memiliki pengetahuan yang minim mengenai akuntansi. Untuk mendukung penulisan ini telah dilakukan wawancara dengan analis kredit dari empat bank berbeda di wilayah Surabaya, yang terdiri dari lima orang dengan latar belakang disiplin ilmu akuntansi dan lima orang dengan latar belakang disiplin ilmu non akuntansi. Hasil dari penulisan ini adalah para analis kredit dengan latar belakang disiplin ilmu non akuntansi diketahui cenderung memiliki understandability yang rendah terhadap laporang keuangan, dikarenakan faktor keterbatasan pengetahuan mereka mengenai dasar-dasar ilmu akuntansi.
So far we know if any business entity shall make and present a business entity's financial statements to the parties concerned in the enterprise, such as business people, investors, and creditors. In this paper will discuss how the usefulness and quality of financial statements that have been presented, which more specifically is a financial statement that is used by credit analysts as baseline information for loan approval. Where the facts found do not all have a credit analyst background disciplines of accounting, and has a very minimal knowledge about accounting. To support this study has been conducted interviews with ten credit analysts from four different banks in Surabaya, which consists of five people with a background in accounting disciplines and five people with a background in non- accounting disciplines. The results of this paper is the credit analyst with a background in non-accounting disciplines known tend to have a low understandability on financial reports, due to factors limited their knowledge about the basics of accounting science.
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