Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan
Abstract:
The financial reports commonly used as the information in assessing the
potential changes of economic resources, which can be controlled in future, and
in predicting the production capacity of the resources owned. The financial
reports derived from the analysis of financial reports, in turn, used as the
tools in future decision making process. Research located in PT. Wira Jatim
Group Pabrik Es Betek Malang. Data taken from the 2005-2007 periods of
financial reports. The liquidity ratios (i.e., current ratio, acid test
ratio,cash ratio), leverage ratios (i.e., debt ratio, time interest earned
ratio), acitivity ratios (i.e., period of receivable turnover, receivable
turnover, inventory turnover, total assets turnover), and profitability ratios
(i.e., gross profit margin, net profit margin, return on investment) were used
as the indicators of financial performance. The results showed the improvement
of the proportion of current assets of current liabilities, the earning toward
interest, the receivable turnover, and the return on investment. However, the
net profit margin was decreased
Keywords:
financial reports, financial performance, liquidity ratios, leverage ratios,
profitability ratios.
Penulis: Yuli
Orniati (Universitas Gajayana Malang)
Kode Jurnal: jpakuntansidd090005
