ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MUSTIKA RATU

SUTION, DODIK OKTA (2007) ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MUSTIKA RATU. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive, case studies on Pt. Mustika Ratu with the title "Financial Ratio Analysis To Assess the Financial Performance At PT. Mustika Ratu. " The purpose of this study was to assess the financial performance of companies using ratio and to determine the condition of the company's performance by using ratios. The data used are the balance sheet and financial statements derived from Muhammadiyah University of Malang Corner JSE over the past five years, starting from 2001 until 2005. Data analysis technique used is to use ratios such as liquidity ratio indicates a company's ability to meet its financial obligations on time, the profitability ratio which indicates the ability of companies to use its assets productively, the ratio of activity to determine how much the efficiency of investments in various assets, solvency ratio that shows the company's ability to meet obligations of both short and long term, the ratio of market to mmenilai raw price per share. The result using the ratio of the PT. Mustika Ratu for liquidity ratios ranging from 458.87% 2001adalah year, in 2002 amounted to 488.81%, in 2003 amounted to 430.28%, in 2004 amounted to 513.34%, in 2005 amounted to 516.35%. Earnings ratio for 2001 of 11.30%, in 2002 amounted to 12.32%, in 2003 was 7.01%, 3.92% in 2004, the year 2005 amounted to 4.47%. The ratio of activity in 2001 was 3.95 times, in 2002 was 4.36 times, 4.54 times as much in 2003, the year 2004 was 4.39 times, 3.06 times as much in 2005. For the solvency ratio for 2001 of 18.14%, in 2002 amounted to 15.58%, in 2003 was 17.62%, 14.85% in 2004, the year 2005 amounted to 15.90%. From the calculation of the ratio analysis of financial statements. Mustika Ratu consisting of balance sheet and profit and loss from 2001 to 2005 showed an increase and decrease. Based on the above description in mind in 2003, almost all experienced a decline, it is because the stability of the economic downturn at that time. But beginning in 2004 and in 2005 all the ratios have increased significantly this indicates a fairly good financial performance at PT. Mustika Ratu. Based on the above conclusions, the writer implies that by using financial ratio analysis can be more helpful in providing information about the good and bad circumstances and financial position of an enterprise in order to assist the parties concerned to take decisions relating to the company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 22 Jun 2012 03:33
Last Modified: 22 Jun 2012 03:33
URI: http://eprints.umm.ac.id/id/eprint/9060

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