Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Pada Beberapa Perusahaan di Indonesia
Abstract
AbstrakPenilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan. Untuk mengetahui apakah keadaan keuangan perusahaan dalam kondisi yang baik dapat dilakukan berbagai analisa, analisa salah satunya analisis rasio. Tujuan analisis ini untuk menganalisis laporan keuangan dalam mengukur kinerja keuangan pada beberapa Perusahaan di Indonesia. Metode analisis yang dilakukan menggunakan analisis literatur review. Analisis literatur review dengan mengamati 3 rasio yaitu likuiditas, solvabilitas, dan profitabilitas. Hasil analisis menunjukan, likuiditas belum efisien karena tingkat penurunan lebih sering terjadi dibandingkan tingkat peningkatannya. Hasil solvabilitas menunjukkan kemampuan perusahaan dalam hal modal yang dimiliki mampu untuk menutup penurunan ataupun kerugian. Hasil profitabilitas menunjukkan bank memiliki hasil rasio yang mampu mampu memenuhi standar karena manajemen pengelolaan dalam memperoleh laba berjalan cukup baik walaupun masih sering terjadi penurunan. Ketiga rasio keuangan yang telah dijelaskan pada keterangan sebelumnya telah sesuai dengan standar yang ditetapkan.
Kata Kunci : analisis, kinerja keuangan, laporan keuangan
Abstract
Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this analysis is to analyze financial statements in measuring financial performance in several companies in Indonesia. The analysis method used is literature review analysis. Literature review analysis by observing 3 ratios, namely liquidity, solvency, and profitability. The results of the analysis show that liquidity is not efficient because the level of decline is more frequent than the level of increase. Solvency results show the company's ability in terms of capital owned is able to cover the decline or loss. The results of profitability show that the bank has a ratio that is able to meet the standards because management management in obtaining profits runs quite well even though there are still frequent decreases. The three financial ratios that have been explained in the previous statement are in accordance with the established standards.
Keywords: analysis, financial performance, financial statements
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