Download - Pertemuan 5 - Analisa Laporan Keuangan
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8/17/2019 Pertemuan 5 - Analisa Laporan Keuangan
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ANALISIS LAPORANKEUANGAN
KULIAH - 5
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2-52
ACCOUNTING CYCLE
Analyze andrecord thetransactions
Post thetransactions andprepare trial
balance
Adjust theaccountsand prepare
trial balance
Close theaccounts andprepare trialbalance
Prepare thefinancialstatements
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LAPORAN KEUANGAN
LAPORAN LABA RUGILAPORAN PERUBAHAN EKUITASLAPORAN ARUS KASCATATAN ATAS LAPORAN KEUANGAN
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1. Neraca(Balance Sheet)
Menggambarkan posisi keuangan perusahaan pada suatu
titik waktu tertentu (biasanya di akhir tahun anggaranatau akhir periode akuntansi)
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2. Laporan Laba Rugi(Income Statement)
Menggambarkan volume kegiatan perusahaan selama
suatu periode waktu tertentu (biasanya selama satu tahun
anggaran atau satu periode akuntansi)
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3. Laporan Perubahan Modal(Changes of Owners’ Equity Statement
Menggambarkan peningkatan ata penrnan
akti!a ber"i# ata keka$aan "e%ama "at peri&'e(akt tertent )bia"an$a "e%ama "at ta#n
anggaran ata "at peri&'e akntan"i*
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!. Laporan Aru" Ka" (Cash Flow Statement Memberikan in+&rma"i $ang memngkinkan para
pemakai ntk menge!a%a"i perba#an 'a%amakti!a ber"i# per"a#aan, "trktr keangan
)terma"k %iki'ita" 'an "&%!abi%ita"* 'ankemampan ntk mempengar#i m%a# "erta(akt ar" ka" 'a%am rangka a'apta"i 'engan
perba#an kea'aan 'an pe%ang
Se%ama "at peri&'e (akt tertent )bia"an$a "e%ama"at ta#n anggaran ata "at peri&'e akntan"i*
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#. Ca$a$an a$a" Laporan Keuan%an(Notes to Financial Statement
In+&rma"i tentang 'a"ar pen$"nan %ap&ran keangan'an kebiakan akntan"i $ang 'ipi%i# 'an 'iterapkan
ter#a'ap peri"ti(a 'an tran"ak"i $ang penting. In+&rma"i $ang 'i(aibkan 'a%am Pern$ataan Stan'ar
Akntan"i Keangan tetapi ti'ak 'i"aikan 'i nera/a,%ap&ran %aba rgi, %ap&ran ar" ka", 'an %ap&ranperba#an ekita".
In+&rma"i tamba#an $ang ti'ak 'i"aikan 'a%am %ap&rankeangan tetapi 'iper%kan 'a%am rangka pen$aian"e/ara (aar.
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&ubun%an
Financial Position Financial Performance
Balance Sheet as at Dec.31, 2007
Events during 2008 affecting
only the balance sheet
Balance Sheet as at Dec.31, 2008
nco!e State!ent for the year 2008
State!ent of "etained Earnings
for the year 2008
Auditing
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Income Statement#for a s$ecified $eriod%
"evenues & E'$enses
(nco!e before ta'
Deducted by nco!e ta'
()et inco!e
RE Statement#for a s$ecified $eriod%
Beginning Balance
*dded by +net inco!e
Deducted By+
dividends declared
(Ending Balance
o Balance Sheet
!"!N#AN $NC%&' ()A)'&'N) *"ALANC' ('')
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GENERALLY ACCEPTE' ACCOUNTINGPRINCIPLES AN' CONCEPTS
En$$) * E+er) en$$) " a "epara$e e,ono-, un$ and"hould be ep$ d"$n,$ /ro- $he a,$+$e" o/ $"o0ner" and o$her ,o-pane"
Mone$ar) Un$ * onl) e,ono-, e+en$" $ha$ ha+e-one$ar) $ran"a,$on" 0ll be repor$ed n $he
1nan,al "$a$e-en$" Co"$ Prn,ple * a""e$" are pre"en$ed a$ $her or%nal(h"$or,al ,o"$
Gon% Con,ern * ,o-pane" are e"$abl"hed 0$h $he%oal $ha$ $he) 0ll opera$e /or an nde1n$el) lon%perod o/ $-e
Perod,$) * e,ono-, a,$+$e" o/ an) 1r- ,an bed+ded n$o d",re$e $-e perod" /or repor$n%purpo"e"
Ma$,hn% Prn,ple *all re+enue" -u"$ be re,orded n$he a,,oun$n% perod n 0h,h $he %ood" are "old or"er+,e" are rendered and all e2pen"e" -u"$ be
re,orded n $he a,,oun$n% perod n 0h,h $he) aren,urred $o produ,e "u,h re+enue"
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KETENTUAN PEMUKUAN PASAL 45KUP
0* 1aib Paak &rang priba'i $ang me%akkan kegiatan "a#a atapekeraan beba" 'an 1aib Paak ba'an 'i In'&ne"ia (aibmen$e%enggarakan pembkan.
2* 1aib Paak $ang 'ike/a%ikan 'ari ke(aiban men$e%enggarakanpembkan "ebagaimana 'imak"' pa'a a$at )0*, tetapi (aibme%akkan pen/atatan, a'a%a# 1aib Paak &rang priba'i $angme%akkan kegiatan "a#a ata pekeraan beba" $ang "e"ai'engan ketentan peratran pern'ang-n'angan perpaakan'iperb&%e#kan meng#itng peng#a"i%an net& 'engan
menggnakan N&rma Peng#itngan Peng#a"i%an Net& 'an 1aibPaak &rang priba'i $ang ti'ak me%akkan kegiatan "a#a atapekeraan beba".
3* Pembkan ata pen/atatan ter"ebt #ar" 'i"e%enggarakan'engan memper#atikan iktika' baik 'an men/erminkan kea'aan
ata kegiatan "a#a $ang "ebenarn$a.
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4* Pembkan ata pen/atatan #ar" 'i"e%enggarakan 'i In'&ne"ia'engan menggnakan #r+ %atin, angka Arab, "atan mata angrpia#, 'an 'i""n 'a%am ba#a"a In'&ne"ia ata 'a%am ba#a"aa"ing $ang 'iiinkan &%e# Menteri Keangan.
5* Pembkan 'i"e%enggarakan 'engan prin"ip taat a"a" 'an 'engan"te%"e% akra% 'an "te%"e% ka".
6* Perba#an ter#a'ap met&'e pembkan 'an7ata ta#n bk#ar" men'apat per"etan 'ari 8irektr 9en'era% Paak.
):* Pembkan "ekrang-krangn$a ter'iri ata" /atatan mengenai#arta, ke(aiban, m&'a%, peng#a"i%an 'an bia$a, "erta pena%an'an pembe%ian "e#ingga 'apat 'i#itng be"arn$a paak $angtertang.
);* Pembkan 'engan menggnakan ba#a"a a"ing 'an mata ang"e%ain Rpia# 'apat 'i"e%enggarakan &%e# 1aib Paak "ete%a#men'apat iin Menteri Keangan.
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* Bk, /atatan, 'an '&kmen $ang mena'i 'a"ar pembkan atapen/atatan 'an '&kmen %ain terma"k #a"i% peng&%a#an 'ata 'aripembkan $ang 'ike%&%a "e/ara e%ektr&nik ata "e/ara pr&gramap%ika"i &n-%ine (aib 'i"impan "e%ama 0> )"ep%#* ta#n 'iIn'&ne"ia, $ait tempat kegiatan ata tempat tingga% 1aib Paak&rang priba'i, ata 'itempat ke''kan 1aib Paak ba'an.
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ANALISIS LAPORAN KEUANGAN
Sat pr&"e" $ang pen# pertimbangan'a%am rangka membant menge!a%a"i
p&"i"i keangan 'an #a"i% &pera"iper"a#aan pa'a ma"a "ekarang 'an
ma"a %a%, 'engan tan ntkmenentkan e"tima"i 'an pre'ik"i $ang
pa%ing memngkinan mengenai k&n'i"i'an kinera per"a#aan pa'a ma"amen'atang )Le&p&%' A. Bern"tein*
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6UNGSI ANALISIS LAPORANKEUANGAN
Sebagai a%at k&ntr&% "erta'apat men'etek"i ika
ter'apat keti'ak(aaran
%ap&ran keangan
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LANGKA&*LANGKA& 'ALAMANALISIS LAPORAN KEUANGAN
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METO'E ANALISIS LAPORANKEUANGAN
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ANALISIS &ORI7ONTAL
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'E6INISI
Met&'e ana%i"i" $ang 'i%akkan
'engan /ara memban'ingkan%ap&ran keangan 'enganbeberapa peri&'e "e#ingga
'apat 'iketa#i perkembangan'an ke/en'erngann$a
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METO'E ANALISIS &ORISONTAL('INAMIS
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Ln,oln Co-pan)Co-para$+e alan,e Shee$'e,e-ber 389 4::; and 4::#
A""e$"Curren$ a""e$" < ##:9::: < #339::: < 8=9::: 3.4>Lon%*$er- n+e"$-en$" ?#9::: 8==9#:: (549#::(!;.#>62ed a""e$" (ne$ !!!9#:: !=:9::: (4#9#:: (#.!>In$an%ble a""e$" #:9::: #:9::: @To$al a""e$" Lon%*$er- labl$e" 8::9::: 4::9::: (8::9:::
(#:.:> To$al labl$e" < 38:9::: < !!39::: S$o,holder" EBu$)Pre/erred ;> "$o,9
2006 2005 Amount Percent
Balance SheetBalance SheetIncrease (Decrease)
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Ln,oln Co-pan)Co-para$+e alan,e Shee$'e,e-ber 389 4::; and 4::#
A""e$"Curren$ a""e$" < ##:9::: < #339::: < 8=9::: 3.4>Lon%*$er- n+e"$-en$" ?#9::: 8==9#:: (549#::(!;.#>62ed a""e$" (ne$ !!!9#:: !=:9::: (4#9#:: (#.!>In$an%ble a""e$" #:9::: #:9::: @To$al a""e$" Lon%*$er- labl$e" 8::9::: 4::9::: (8::9:::
(#:.:> To$al labl$e" < 38:9::: < !!39::: S$o,holder" EBu$)Pre/erred ;> "$o,9
2006 2005 Amount Percent
Balance SheetBalance SheetIncrease (Decrease)
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AssetsCurrent assets + ,,---- + ,//--- + 10--- /.2Long*term inestments 3,--- 100,-- 452,--6 478.,69i:ed assets 4net6 777,-- 70---- 42,,--6 4,.76$ntangible assets ,---- ,---- ;)otal assets +11/3,-- +12/-,-- + 431---6 40.76 LiabilitiesCurrent liabilities + 21---- + 27/--- + 4//---6 41/.86Long*term liabilities 1----- 2----- 41-----6 4,-.-6 )otal liabilities + /1---- + 77/--- +41//---6 4/-.-6 (toc
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AssetsCurrent assets + ,,---- + ,//--- + 10--- /.2Long*term inestments 3,--- 100,-- 452,--6 478.,69i:ed assets 4net6 777,-- 70---- 42,,--6 4,.76$ntangible assets ,---- ,---- ;)otal assets +11/3,-- +12/-,-- + 431---6 40.76 LiabilitiesCurrent liabilities + 21---- + 27/--- + 4//---6 41/.86Long*term liabilities 1----- 2----- 41-----6 4,-.-6 )otal liabilities + /1---- + 77/--- +41//---6 4/-.-6 (toc
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AssetsCurrent assets + ,,---- + ,//--- + 10--- /.2Long*term inestments 3,--- 100,-- 452,--6 478.,69i:ed assets 4net6 777,-- 70---- 42,,--6 4,.76$ntangible assets ,---- ,---- ;)otal assets +11/3,-- +12/-,-- + 431---6 40.76 LiabilitiesCurrent liabilities + 21---- + 27/--- + 4//---6 41/.86Long*term liabilities 1----- 2----- 41-----6 4,-.-6 )otal liabilities + /1---- + 77/--- +41//---6 4/-.-6 (toc
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AssetsCurrent assets + ,,---- + ,//--- + 10--- /.2Long*term inestments 3,--- 100,-- 452,--6 478.,69i:ed assets 4net6 777,-- 70---- 42,,--6 4,.76$ntangible assets ,---- ,---- ;)otal assets +11/3,-- +12/-,-- + 431---6 40.76 LiabilitiesCurrent liabilities + 21---- + 27/--- + 4//---6 41/.86Long*term liabilities 1----- 2----- 41-----6 4,-.-6 )otal liabilities + /1---- + 77/--- +41//---6 4/-.-6 (toc
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(ales +1,/-,-- +12/7--- +238,-- 27.-(ales returns /2,-- /7--- 41,--6 47.76Net sales +1735--- +12----- +235--- 27.5Cost of goods sold 1-7/--- 52---- 22/--- 20.2#ross profit + 7,,--- + /5---- + 0,--- 13.0(elling e:penses + 131--- + 170--- + 77--- 23.3Administratie e:penses 1-7--- 307-- 88-- 8.5)otal operating e:penses + 23,--- + 2777-- + ,-8-- 2-.0%perating income + 18---- + 1/,8-- + 277-- 15.-%ther income 5,-- 11--- 42,--6 422.06
+ 185,-- + 1788-- + 213-- 17.3%ther e:pense 8--- 12--- 48---6 4,-.-6$ncome before income ta: + 182,-- + 1/78-- + 203-- 2-.0$ncome ta: 01,-- ,51-- 1/7-- 2/.1Net income + 31--- + 08,-- + 17,-- 13.-
Ln,oln Co-pan)Co-para$+e In,o-e S$a$e-en$'e,e-ber 389 4::; and 4::#
2006 2005 Amount Percent
Increase (Decrease)
Income StatementIncome Statement
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(ales +1,/-,-- +12/7--- +238,-- 27.-(ales returns /2,-- /7--- 41,--6 47.76Net sales +1735--- +12----- +235--- 27.5Cost of goods sold 1-7/--- 52---- 22/--- 20.2#ross profit + 7,,--- + /5---- + 0,--- 13.0(elling e:penses + 131--- + 170--- + 77--- 23.3Administratie e:penses 1-7--- 307-- 88-- 8.5)otal operating e:penses + 23,--- + 2777-- + ,-8-- 2-.0%perating income + 18---- + 1/,8-- + 277-- 15.-%ther income 5,-- 11--- 42,--6 422.06
+ 185,-- + 1788-- + 213-- 17.3%ther e:pense 8--- 12--- 48---6 4,-.-6$ncome before income ta: + 182,-- + 1/78-- + 203-- 2-.0$ncome ta: 01,-- ,51-- 1/7-- 2/.1Net income + 31--- + 08,-- + 17,-- 13.-
Horizontal Analysis:
Increase amount 236#500
$ase year (2005) !#2%*#000& 2*'0
2*'0
+incoln ,om-any,om-arati.e Income StatementDecemer %!# 2006 an1 2005
2006 2005 Amount Percent
Increase (Decrease)
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(ales +1,/-,-- +12/7--- +238,-- 27.-(ales returns /2,-- /7--- 41,--6 47.76Net sales +1735--- +12----- +235--- 27.5Cost of goods sold 1-7/--- 52---- 22/--- 20.2#ross profit + 7,,--- + /5---- + 0,--- 13.0(elling e:penses + 131--- + 170--- + 77--- 23.3Administratie e:penses 1-7--- 307-- 88-- 8.5)otal operating e:penses + 23,--- + 2777-- + ,-8-- 2-.0%perating income + 18---- + 1/,8-- + 277-- 15.-%ther income 5,-- 11--- 42,--6 422.06
+ 185,-- + 1788-- + 213-- 17.3%ther e:pense 8--- 12--- 48---6 4,-.-6$ncome before income ta: + 182,-- + 1/78-- + 203-- 2-.0$ncome ta: 01,-- ,51-- 1/7-- 2/.1Net income + 31--- + 08,-- + 17,-- 13.-
Horizontal Analysis:
Increase amount 23#000
$ase year (2005) !#200#000& 2*'
2*'
+incoln ,om-any,om-arati.e Income StatementDecemer %!# 2006 an1 2005
2006 2005 Amount Percent
Increase (Decrease)
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ANALISIS DERTIKAL
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'E6INISI
Met&'e ana%i"i" $ang 'i%akkan'engan /ara memban'ingkan
a//&nt-a//&nt %ap&rankeangan )ra"i& tertent* pa'a
"at peri&'e tertent "e#ingga'apat 'iketa#i ni%ai re%ati!e-n$a ter#a'ap ba"i" tertent.
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METO'E ANALISIS DERTIKAL (STATIS
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Ln,oln Co-pan)Co-para$+e alan,e Shee$
Assets,urrent assets 550#000 *'% 5%%#000 *%'%
+on4term in.estments 35#000 '% !""#500 !*'*
Pro-erty# -lant# e7ui-' (net) ***#500 %3'0*"0#000 %'2
Intan4ile assets50#000 *'* 50#000 *'! 8otal assets !#!%3#500 !00'0
!#2%0#500 !00'0
+iailities
,urrent liailities 2!0#000 !'* 2*%#000 !3'"
+on4term liailities !00#000 ' 200#000 !6'%
8otal liailities %!0#000 2"'2 **%#000 %6'0
Stoc9/ol1ers E7uity
Preferre1 stoc9# 6# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3500#000 *0'6
Retaine1 earnin4s !"3#500 !5'"!%"#500 !!'2
8otal stoc9/ol1ers e7uity 23#500 "2' ""#500 6*'0
8otal lia' SE!#!%3#500 !00'0 !#2%0#500 !00'0
Decemer %!# 2006 Decemer %!# 2005
Amount Percent Amount Percent
;ertical Analysis:
,urrent assets 550#0008otal assets !#!%3#500
& *'%
*'%
Balance
Sheet
Balance
Sheet
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Lincoln CompanyComparatie "alance (heet
Assets,urrent assets 550#000 *'% 5%%#000 *%'%
+on4term in.estments 35#000 '% !""#500 !*'*
Pro-erty# -lant# e7ui-' (net) ***#500 %3'0 *"0#000 %'2
Intan4ile assets 50#000 *'* 50#000 *'!
8otal assets !#!%3#500 !00'0 !#2%0#500 !00'0
+iailities
,urrent liailities 2!0#000 !'* 2*%#000 !3'"
+on4term liailities !00#000 ' 200#000 !6'%
8otal liailities %!0#000 2"'2 **%#000 %6'0
Stoc9/ol1ers E7uity
Preferre1 6 stoc9# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3 500#000 *0'6
Retaine1 earnin4s !"3#500 !5'" !%"#500 !!'2
8otal stoc9/ol1ers e7uity 23#500 "2' ""#500 6*'0
8otal lia' SE !#!%3#500 !00'0 !#2%0#500 !00'0
;ertical Analysis:
,urrent assets 5%%#0008otal assets !#2%0#500
& *%'%
*%'%
Decemer %!# 2006 Decemer %!# 2005
Amount Percent Amount Percent
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Lincoln CompanyComparatie "alance (heet
Assets,urrent assets 550#000 *'% 5%%#000 *%'%
+on4term in.estments 35#000 '% !""#500 !*'*
Pro-erty# -lant# e7ui-' (net) ***#500 %3'0 *"0#000 %'2
Intan4ile assets 50#000 *'* 50#000 *'!
8otal assets !#!%3#500 !00'0 !#2%0#500 !00'0
+iailities
,urrent liailities 2!0#000 !'* 2*%#000 !3'"
+on4term liailities !00#000 ' 200#000 !6'%
8otal liailities %!0#000 2"'2 **%#000 %6'0
Stoc9/ol1ers E7uity
Preferre1 6 stoc9# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3 500#000 *0'6
Retaine1 earnin4s !"3#500 !5'" !%"#500 !!'2
8otal stoc9/ol1ers e7uity 23#500 "2' ""#500 6*'0
8otal lia' SE !#!%3#500 !00'0 !#2%0#500 !00'0
Decemer %!# 2006 Decemer %!# 2005
Amount Percent Amount Percent
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Sales !#5%0#500 !02'2 !#2%*#000 !02'
Sales returns %2#500 2'2 %*#000 2'
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Lincoln CompanyComparatie $ncome (tatement9or the @ears 'nded ecember /1 2--8 and 2--,
Sales !#5%0#500 !02'2 !#2%*#000 !02'
Sales returns %2#500 2'2 %*#000 2'
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Sales !#5%0#500 !02'2 !#2%*#000 !02'
Sales returns %2#500 2'2 %*#000 2'
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Sales !#5%0#500 !02'2 !#2%*#000 !02'
Sales returns %2#500 2'2 %*#000 2'
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o!!on Sie State!entso!!on Sie State!ents
4ertical analysis 5ith both dollar and
$ercentage a!ounts is also useful in
co!$aring one co!$any 5ith another or
5ith industry averages. Such
co!$arisons are easier to !ae 5ith the
use of common-size statements in
5hich all ite!s are e'$ressed in $ercentages.
4ertical analysis 5ith both dollar and
$ercentage a!ounts is also useful in
co!$aring one co!$any 5ith another or
5ith industry averages. Suchco!$arisons are easier to !ae 5ith the
use of common-size statements in
5hich all ite!s are e'$ressed in
$ercentages.
i
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o!!on&Sie nco!e State!ento!!on&Sie nco!e State!ent
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ANALISIS RASIO
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Current Ratio =
Aktiva lancar
Hutang lancar
Acid Test Ratio = Aktiva lancar - Persediaan
Hutang ancar
Mengukur kemampuan perusahaan dalam membayar pengeluaran-
pengeluaran kas !angka pendek
LIU'ITY RASIO
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Debt to Equity Ratio ="otal Hutang
Modal
Debt Ratio ="otal Hutang
"otal Assets
Mengukur kemampuan perusahaan untuk bertahan dalam !angkawaktu yang lama (#truktur Pembiayaan $angka Pan!ang)
SOLDAILITYFLEDERAGE RASIO
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Return on Investment (RoI) =aba #blm Pa!ak
%perating Assets
Profit Margin atau Return on a!es =aba &ersih
"otal #ales
Return on Equity = aba &ersihModal
Mengukur pendapatan atau kesuksesan operasi perusahaan dalam !angka waktu tertentu
Return on Assets = aba &ersih
"otal Assets
PRO6ITAILITY RASIO
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Inventory Turnover ="otal #ales
Persediaan 'ata-rata
"i#ed Assets Turnover et *ncome
"otal Aktiva "etap
Average Co!!ection Period 'ata2 Piutang
'ata2 +redit #ales per
Hari
Mengukur aktivitas perusahaan dalam !angka waktu tertentu
ACTIDITY RASIO
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SOME 6ACTS AOUT T&E RATIOS
?inan/ia% rati& i" n&t a /r$"ta% ba%%
9"t S#&(ing t#e In'i/ati&n" 9"t a /&n!enient (a$ t& "mmarie %arge @antitie" &+
=nan/ia% 'ata t& /&mpare =rm" per+&rman/e
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OHECTIDES O6 RATIO ANALYSIS
Stan'ar'ie =nan/ia% in+&rmati&n +&r/&mpari"&n"
E!a%ate /rrent &perati&n" C&mpare per+&rman/e (it# pa"t
per+&rman/e C&mpare per+&rman/e again"t &t#er =rm"
&r in'"tr$ "tan'ar'" St'$ t#e e/ien/$ &+ &perati&n" St'$ t#e ri"k &+ &perati&n"
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• ,""*, .M&' /*"H 01-+A"+H*,
APP'%A+H
• 'A"*%#H*P &"/ 0&'%"H'#
•
#*, "A3-'*#4 &H* "H .M&'
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