ANALISIS LAPORAN PERUBAHAN EKUITAS SEBAGAI BAGIAN PENTING DALAM LAPORAN KEUANGAN PERUSAHAAN

Abstract

The statement of changes in equity is an important component of financial statements that serves to present information regarding changes in owners' residual claims on the company's assets over an accounting period. Despite its strategic role, this statement often receives less attention compared to the income statement and the statement of financial position. This research aims to analyze the role and importance of the statement of changes in equity in providing relevant, transparent, and reliable financial information for users of financial statements. The research method used is a qualitative descriptive method with a literature study approach. Research data was obtained from financial accounting textbooks, Financial Accounting Standards Statements (Pernyataan Standar Akuntansi Keuangan/PSAK), as well as articles and scientific journals related to the statement of changes in equity. The study results indicate that the statement of changes in equity can explain in detail the factors causing changes in a company's equity, such as net profit or loss, owners' capital contributions, dividend distributions, and adjustments due to changes in accounting policies or error corrections. Furthermore, the statement of changes in equity acts as a link between the income statement and the statement of financial position and enhances the transparency and accountability of management to owners and investors. Thus, the statement of changes in equity has high informative value in assessing a company's financial performance, financing policies, and business sustainability.