Sepakbola merupakan olahraga paling populer yang memiliki pengaruh dalam berbagai aspek kehidupan, seperti sosial, religi, teknologi, politik dan ekonomi. Di benua Eropa, sepakbola sudah menjadi industri. Penghasilan sebuah klub sepakbola sangat bervariasi, seperti dari penjualan tiket, merchandise, hak siar serta sponsor dan iklan. Di Liga Inggris, Italia dan Spanyol, klub sepakbola adalah sebuah entitas bisnis yang juga melaporkan hasil transaksinya melalui laporan keuangan. Laporan keuangan tersebut juga harus disusun berdasarkan prinsipprinsip akuntansi yang berlaku umum serta harus memiliki karakteristik kualitatif sebagai sebuah informasi, yaitu dapat dipahami, relevan, keandalan dan dapat diperbandingkan. Penelitian ini secara umum mencoba menganalisis penyajian laporan keuangan pada klub sepakbola Eropa beserta unsur-unsur laporan keuangan seperti pendapatan, beban dan aktiva yang dimiliki klub sepakbola, terutama aktiva berupa pemain sepakbola.
Football is the most popular sports that have an influence in various aspects of life, such as social, religious, technological, political and economic. In Europe, football has become an industry. Income of a football club is very varied, such as ticket sales, merchandising, broadcasting rights, sponsorship and advertising. In the English, Italian and Spanish League, football club is a business entity which also reported the results of their transactions through the financial statements. The financial statements should also be prepared based on generally accepted accounting principles and should have the qualitative characteristics as an information, that is understandable, relevant, reliable and comparable. This study tries to analyze the overall financial statement presentation at European football clubs including elements of financial reports such as revenue, expenses and assets owned football club, especially its assets of football players. |
