ANALISA RASIO KEUANGAN SEBAGAI ALAT UNTUKMENILAI KINERJA KEUANGAN(studi pada perusahaan rokok yang listing di BEI)
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Institusion
Universitas Muhammadiyah Malang
Author
Kusuma, Agung Widyananta
Subject
HB Economic Theory
Datestamp
2012-07-10 05:24:12
Abstract :
The research was a descriptive research with quantitative approach. The research has two destinations. First, to find out the company performance determined from financial report. Second, to find out which company owed better financial report from financial report perspective. Ratio analysis was financial report analysis technique which could give way out, describing a condition, revealing relation, and became base of comparison shoed condition or tendency which couldn’t be detected if we saw only to the components itself. The subject were cigarette companies listed in Jakarta Stock Exchange. Those were PT. Hanjaya Mandala Sampoerna Tbk, PT. Bentoel International Investama Tbk, PT. Gudang Garam Tbk, and British American Tobacco Indonesia. Analytical tool used in the research were ratio analysis, financial analysis. Those were: liquidity ratio, activity ratio, solvability ratio, profitability ratio. To measure the company health condition, there could be used time series analysis, while to measure the company health, compared with similar companies, there used cross section analysis. Generaly, from the four ration, PT. Hanjaya Mandala Sampoerna Tbk, PT. Bentoel International Investama Tbk, PT. Gudang Garam Tbk, and British American Tobacco Indonesia had fluctuative condition, beside PT. Hanjaya Mandala Sampoerna Tbk which owed increasing achievement from profitability ratio and time interest earned perspective. General conclusion found that from the four companies, the best performance was PT. Hanjaya Mandala Sampoerna Tbk which in the top at profitability ratio and ability in paying interest with profit before interest and tax.
The research was a descriptive research with quantitative approach. The research has two destinations. First, to find out the company performance determined from financial report. Second, to find out which company owed better financial report from financial report perspective. Ratio analysis was financial report analysis technique which could give way out, describing a condition, revealing relation, and became base of comparison shoed condition or tendency which couldn’t be detected if we saw only to the components itself. The subject were cigarette companies listed in Jakarta Stock Exchange. Those were PT. Hanjaya Mandala Sampoerna Tbk, PT. Bentoel International Investama Tbk, PT. Gudang Garam Tbk, and British American Tobacco Indonesia. Analytical tool used in the research were ratio analysis, financial analysis. Those were: liquidity ratio, activity ratio, solvability ratio, profitability ratio. To measure the company health condition, there could be used time series analysis, while to measure the company health, compared with similar companies, there used cross section analysis. Generaly, from the four ration, PT. Hanjaya Mandala Sampoerna Tbk, PT. Bentoel International Investama Tbk, PT. Gudang Garam Tbk, and British American Tobacco Indonesia had fluctuative condition, beside PT. Hanjaya Mandala Sampoerna Tbk which owed increasing achievement from profitability ratio and time interest earned perspective. General conclusion found that from the four companies, the best performance was PT. Hanjaya Mandala Sampoerna Tbk which in the top at profitability ratio and ability in paying interest with profit before interest and tax.
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