ANALISIS LAPORAN KEUANGAN TERHADAP KINERJA PT. SEPATU BATA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nirma Noviyanti

Abstract


ABSTRAK

Metode penelitian kualitatif ini dengan menggunakan pendekatan deskriptif. Teknis analisis yang dipakai peneliti adalah analisis keuangan meliputi: rasio likuiditas, rasio laverage, rasio aktivitas dan rasio profitabilitas. Hasil penelitian ini menyimpulkan bahwa rasio likuiditas diwakili current ratio kondisi baik. Karena perusahaan mampu membayar semua hutang dan biaya operasionalnya. rasio leverage diwakili debt ratiokondisi baik. rendah debt ratio maka semakin rendah resiko keuangannya. rasio aktivitas diwakili total asset turn overkondisi kurang baik.Karena total asset turn over dari perusahaan pt sepatu bata, tbk indonesia kurang begitu optimal dalam mengelolah seluruh aktivanya dan rasio perputaran aktiva perusahaan menurundan rasio profitabilitas diwakili net profit margenkondisi baik karena perusahaan sangat baik dalam melakukan penjualan produknya untuk meningkatkan laba perusahaan.

Kata kunci: rasio likuiditas, rasio leverage, rasio aktivitas , rasio profitabilitasdan kinerja keuangan.

ABSTRACT

This qualitative research method uses a descriptive approach. Technical analysis used by researchers is financial analysis including: liquidity ratios, laverage ratios, activity ratios and profitability ratios. The results of this study conclude that the liquidity ratio is represented by the current ratio of good conditions. Because the company is able to pay all its debts and operating costs. leverage ratio is represented by good debt ratiocondition. low debt ratio, the lower the financial risk. activity ratio represented by total assets turn over conditions are not good. Because total assets turn over from PT Bata brick companies, Tbk Indonesia is less optimal in managing all its assets and asset turnover ratio menurundan companies profitability ratios represented by good margenondition net profit because the company is very good at making sales its products to increase company profits.

Keywords: liquidity ratio, leverage ratio, activity ratio, profitability ratio and financial performance.


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References


Kasmir. 2012. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif R&D. Bandung: Alfabeta.

Arikunto, (2011:239)

PT. Sepatu bata, tbk indonesia 2010-2016


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