Translasi Mata Uang Asing

Authors

  • Fathia Mawaddah Rangkuty Universitas Islam Negeri Sumatera Utara, Indonesia
  • Teguh Setiawan Universitas Islam Negeri Sumatera Utara, Indonesia
  • Rahmat Martua Hasibuan Universitas Islam Negeri Sumatera Utara, Indonesia
  • Nurlaila Nurlaila Universitas Islam Negeri Sumatera Utara, Indonesia

DOI:

https://doi.org/10.57235/hemat.v2i1.5267

Keywords:

Translasi Mata Uang Asing, Metode Translasi, Fluktuasi Nilai Tukar, Laporan Keuangan, Risiko Translasi

Abstract

Penelitian ini membahas proses translasi mata uang asing dan dampaknya terhadap laporan keuangan perusahaan multinasional. Translasi mata uang asing adalah konversi nilai transaksi dalam mata uang asing ke dalam mata uang pelaporan perusahaan, sesuai dengan standar akuntansi seperti PSAK 10 atau IFRS. Studi ini menyoroti metode translasi yang sering digunakan, yaitu metode kurs historis, metode kurs kini, dan metode temporal. Penelitian ini juga menganalisis pengaruh fluktuasi nilai tukar terhadap elemen laporan keuangan, termasuk pendapatan, aset, kewajiban, dan ekuitas. Data penelitian diambil dari laporan keuangan perusahaan multinasional yang terdaftar di bursa efek selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa metode translasi yang dipilih memiliki dampak signifikan terhadap stabilitas nilai laporan keuangan, terutama dalam kondisi volatilitas nilai tukar. Penelitian ini merekomendasikan perusahaan untuk mempertimbangkan strategi mitigasi risiko translasi guna meningkatkan kualitas pelaporan keuangan.

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References

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Published

2025-01-29

How to Cite

Rangkuty, F. M., Setiawan, T., Hasibuan, R. M., & Nurlaila, N. (2025). Translasi Mata Uang Asing. Journal of Humanities Education Management Accounting and Transportation, 2(1), 843–847. https://doi.org/10.57235/hemat.v2i1.5267

Issue

Vol. 2 No. 1 (2025): Februari 2025

Section

Articles

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