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ABSTRAK

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ABSTRAK
ABSTRAK
Supaya perusahaan dapat meningkatkan keuntungan secara maksimal dan
meminimalisir kerugian, maka perusahaan membutuhkan informasi yang tepat,
cepat, dan berkesinambungan yaitu informasi akuntansi dalam bentuk laporan
keuangan. Berkenaan dengan hal tersebut, maka penelitian ini bertujuan untuk
mengetahui seberapa baik kinerja keuangan suatu perusahaan jika dianalisis melalui
rasio keuangan yang merupakan salah satu cara dalam analisis laporan keuangan.
Adapun variabel yang digunakan meliputi kinerja keuangan perusahaan dan rasio
keuangan yang terdiri dari rasio likuiditas, rasio struktur modal dan solvabilitas, rasio
aktivitas, dan rasio profitabilitas. Metode pengambilan sampel adalah menggunakan
convenience sampling dengan populasinya adalah PT Adaro Tbk dan samplenya
adalah data neraca dan laporan laba rugi PT Adaro Tbk tahun 2007 sampai tahun
2009 yang telah di audit KAP. Model analisis data yang digunakan dalam penelitian
ini adalah metode deskriptif kuantitatif dan time series. Hasil penelitian
menunjukkan rasio likuiditas, rasio aktivitas, dan rasio profitabilitas mempunyai
kinerja keuangan yang baik, sedangkan untuk rasio struktur modal dan solvabilitas
mempunyai kinerja keuangan yang kurang begitu baik.
Kata – kata kunci : Laporan keuangan, kinerja keuangan, rasio keuangan
UNIVERSITAS KRISTEN MARANATHA
ABSTRACT
The purpose of this research is to analyze finantial ratios for the way to evaluate the
finantial performance of the firm. Financial ratios consist of liquidity ratio, capital
structure and solvability ratio, activity ratio, and profability ratio. Convenience
sampling, time series, and descriptive quantitative model are used in the research.
The population in this research is PT Adaro Tbk and the sample is balance sheet and
income statement data between 2007 – 2009 that are audited by KAP. The results
show that liquidity ratio, activity ratio, and profability ratio have a good finantial
performance, but capital structure and solvability ratio are not good enough in
finantial performance.
Keywords : finantial statement, finantial performance, finantial ratio.
UNIVERSITAS KRISTEN MARANATHA
DAFTAR ISI
Halaman
HALAMAN JUDUL ............................................................................................................i
LEMBAR PENGESAHAN ............................................................................................ ii
SURAT PERNYATAAN KEASLIAN SKRIPSI ......................................................... iii
KATA PENGANTAR ....................................................................................................iv
ABSTRAK ......................................................................................................................vi
ABSTRACT .................................................................................................................. vii
DAFTAR ISI ............................................................................................................... viii
DAFTAR GAMBAR .......................................................................................................xi
DAFTAR TABEL..............................................................................................................xii
DAFTAR LAMPIRAN ................................................................................................ xiii
BAB I
PENDAHULUAN
1.1 Latar Belakang
...............................................................................1
1.2 PerumusanMasalah.......................................................................... 6
1.3 Maksud dan Tujuan Penelitian........................................................6
1.4 Manfaat Penelitian ..........................................................................6
BAB II KAJIAN PUSTAKA dan RERANGKA PEMIKIRAN
2.1 Kajian Pustaka ............................................................................... 7
2.1.1 Laporan Keuangan ................................................................ 7
2.1.1.1 Pengertian Laporan Keuangan ................................... 8
2.1.1.2 Tujuan Laporan Keuangan ......................................... 9
UNIVERSITAS KRISTEN MARANATHA
2.1.1.3 Pemakai Laporan Keuangan .................................... 10
2.1.1.4 Jenis Laporan Keuangan .......................................... 10
2.1.2 Analisis Laporan Keuangan ................................................ 13
2.1.2.1 Tujuan Analisis Laporan Keuangan ......................... 15
2.1.2.2 Manfaat Analisis Laporan Keuangan ....................... 16
2.1.2.3 Metode dan Tehnik Analisis Laporan Keuangan ..... 18
2.1.3 Analisis Rasio Keuangan ..................................................... 21
2.1.3.1 Manfaat Analisis Rasio Keuangan ........................... 21
2.1.3.2 Jenis – Jenis Rasio Keuangan .................................. 21
2.1.4 Kinerja.................................................................................. 35
2.1.4.1 Definisi Kinerja ........................................................ 36
2.1.4.2 Pengukuran Kinerja ................................................. 36
2.1.4.3 Manfaat Pengukuran/Penilaian Kinerja Perusahaan 37
2.1.4.4 Alat Ukur Penilaian Kinerja Perusahaan ................. 38
2.1.4.5 Metode Tolak Ukur Kinerja Perusahaan.................. 38
2.1.4.6 Penerapan Metode Tolak Ukur ................................ 39
2.1.4.7 Hubungan Analisis Rasio Keuangan dan Kinerja
Perusahaan ............................................................... 39
2.2 Tinjauan Penelitian Terdahulu ...................................................... 40
2.3 Rerangka Pemikiran ...................................................................... 41
BAB
III
METODE PENELITIAN
3.1 Objek Penelitian ........................................................................ 45
3.1.1 Sejarah Singkat Perusahaan .............................................. 45
3.2 Metode Penelitian ..................................................................... 47
3.2.1 Jenis Penelitian.................................................................. 47
3.2.2 Populasi dan Sampel ......................................................... 47
3.2.3 Jenis data ........................................................................... 47
3.2.4 Tehnik Pengumpulan Data ................................................ 48
3.2.5 Variabel Penelitian ............................................................ 48
3.2.6 Metode Analisis Data ........................................................ 49
UNIVERSITAS KRISTEN MARANATHA
BAB
IV
HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ........................................................................ 55
4.2 Pembahasan............................................................................... 56
BAB
V
SIMPULAN DAN SARAN
5.1 Simpulan ................................................................................... 72
5.2 Saran ......................................................................................... 73
DAFTAR PUSTAKA..................................................................................
......................74
DAFYAT RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)..........
.............
..84
UNIVERSITAS KRISTEN MARANATHA
DAFTAR GAMBAR
Halaman
Gambar I Model Rerangka Pemikiran.............................................................................. 42
Gambar II Struktur Organisasi Perusahaan ...................................................................... 46
UNIVERSITAS KRISTEN MARANATHA
DAFTAR TABEL
Halaman
Tabel I Tinjauan Penelitian Terdahulu ............................................................................ 40
Tabel II Current Ratio ..................................................................................................... 59
Tabel III Quick Ratio ....................................................................................................... 60
Tabel IV Total Debt To Equity Ratio ............................................................................... 61
Tabel V Debt Ratio .......................................................................................................... 62
Tabel VI Times Interest Earned ..................................................................................... 63
Tabel VII Total Asset Turnover ....................................................................................... 63
Tabel VIII Account Receivable turnover ......................................................................... 64
Tabel IX Average Collection Period ................................................................................ 65
Tabel X Inventory Turnover ............................................................................................ 66
Tabel XI Average Age of Inventory.................................................................................. 66
Tabel XII Gross Profit Margin (GPM) ............................................................................ 67
Tabel XIII Net Profit Margin (NPM) ............................................................................... 68
Tabel XIV ROA (Return on Asset) .................................................................................. 69
Tabel XV ROE (Return on Equity) .................................................................................. 70
Tabel XVI EPS (Earning Per Share) ............................................................................... 71
UNIVERSITAS KRISTEN MARANATHA
UNIVERSITAS KRISTEN MARANATHA
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