Prasetyo, Aditya Nur and Mirna Amirya, S.E., MSA., Ph.D., Ak. (2023) Accounting In Pop Culture Industry: Understanding Entity’s Financial Statement At Idx-Ic E621 “Entertainment And Movie Production”. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memahami laporan keuangan entitas yang berada pada klasifikasi industri IDX-IC E621 "Hiburan dan Film" sekaligus sebagai perusahaan tercatat di Bursa Efek Indonesia (BEI) per tahun 2022. Entitas tercatat terdiri dari 2 (dua) perusahaan diantaranya PT MNC Digital Entertainment Tbk. (MSIN) dan PT MD Pictures Tbk. (FILM) yang bergerak pada produksi produk budaya pop seperti film, media, dan konten hiburan lainnya. Laporan keuangan kedua entitas yang menjadi objek utama penelitian adalah laporan keuangan yang dipublikasikan setelah perusahaan melakukan penawaran saham pertama di BEI dan resmi memperjualbelikan kepemilikan sahamnya yakni pada periode keuangan 2018 sampai dengan 2022. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan metode analisis data secara vertikal-horizontal. Penelitian ini berhasil menyajikan setiap proporsi pembentuk dari pos-pos akun pada 4 (empat) laporan keuangan diantaranya Laporan Posisi Keuangan, Laporan Laba atau Rugi dan Penghasilan Komprehensif Lain, Laporan Perubahan Modal, dan Laporan Arus Kas. Dukungan dari teori prospek dan teori portofolio modern menginisiasi metode analitis menggunakan rasio keuangan. Hasil penelitian menunjukkan bahwa terdapat perbedaan kebijakan akuntansi dan tren komposisi laporan keuangan dalam perbandingan berkala.
English Abstract
This research aimed to comprehend the financial statements of entities classified as IDX-IC E621 "Entertainment and Movie Production" industry classification as well as listed companies on the Indonesia Stock Exchange (IDX) in 2022. The listed entities are 2 (two) companies consisting of PT MNC Digital Entertainment Tbk. (MSIN) and PT MD Pictures Tbk. (FILM), both of which are engaged in the production of pop culture products such as films, media, and other entertainment content. The financial statements that are the main object of research are financial statements published after the company made an initial public offering on the IDX and officially traded its ownership, specifically in the financial period from 2018 to 2022. This research used a descriptive quantitative approach with vertical-horizontal data analysis methods. The method was successful in presenting each proportion formation of account items in the 4 (four) financial statements, including the Statement of Financial Position, Profit or Loss and Other Comprehensive Income, Changes in Equity, and Cash Flows. Support from prospect theory and modern portfolio theory initiated the analytical methods using the financial performance analysis. The results of the research show accounting policies and trends in the composition of financial statements in time series comparison.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020065 |
| Uncontrolled Keywords: | budaya pop; industri hiburan dan film; laporan keuangan; analisis vertikal-horizontal dan rasio keuangan. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 03 Nov 2023 02:52 |
| Last Modified: | 03 Nov 2023 02:52 |
| URI: | http://repository.ub.ac.id/id/eprint/204297 |
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