PERBANDINGAN PENGGUNAAN METODE PENYUSUTAN TERHADAP BEBAN PENYUSUTAN DAN LABA BERSIH DI PT ASTRA AGRO LESTARI TBK PERIODE 2021 – 2024

The choice of depreciation method for fixed assets is an accounting policy that influences the amount of recognized expenses and a company's reported net income. This study aims to compare the effect of three depreciation methods—the straightline method, the double-declining balance method, and the sum-of-the-years'-digits method—on depreciation expense and net income of PT Astra Agro Lestari Tbk for
the 2021–2024 period, using a comparative quantitative approach based on the company's Annual Report data. The results show that the double-declining balance method produces the highest depreciation expense, followed by the sum-of-theyears'-digits method, and the straight-line method produces the lowest, with the same pattern applying in reverse to net income. The difference in net income between the methods ranges from IDR 71,567 million to IDR 133,796 million per year, indicating that the choice of depreciation method has a material impact on the amount of recognized depreciation expense and the company's reported net income.
The straight-line method applied by the company is considered appropriate for the characteristics of long-lived plantation assets.
Keywords: Depreciation Method, Depreciation Expense, Net Income