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    Analisis Laporan Keuangan

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    Arya
    This document discusses four main types of financial ratios used in analyzing financial statements: 1. Liquidity ratios, which measure a company's ability to pay short-term debts, including current ratio, cash ratio, and quick ratio. 2. Solvency ratios, which indicate ability to pay long-term debts, such as debt to equity ratio and long-term debt to equity ratio. 3. Activity ratios, which show how efficiently a company uses its assets, like receivables turnover and inventory turnover. 4. Profitability ratios, like gross profit margin, net profit margin and return on equity, which assess how capable a business is of generating earnings.

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    Analisis Laporan Keuangan

    Uploaded by

    Arya
    75 views3 pages
    This document discusses four main types of financial ratios used in analyzing financial statements: 1. Liquidity ratios, which measure a company's ability to pay short-term debts, including current ratio, cash ratio, and quick ratio. 2. Solvency ratios, which indicate ability to pay long-term debts, such as debt to equity ratio and long-term debt to equity ratio. 3. Activity ratios, which show how efficiently a company uses its assets, like receivables turnover and inventory turnover. 4. Profitability ratios, like gross profit margin, net profit margin and return on equity, which assess how capable a business is of generating earnings.

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    ANALISIS LAPORAN KEUANGAN

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    This document discusses four main types of financial ratios used in analyzing financial statements: 1. Liquidity ratios, which measure a company's ability to pay short-term debts, including current ratio, cash ratio, and quick ratio. 2. Solvency ratios, which indicate ability to pay long-term debts, such as debt to equity ratio and long-term debt to equity ratio. 3. Activity ratios, which show how efficiently a company uses its assets, like receivables turnover and inventory turnover. 4. Profitability ratios, like gross profit margin, net profit margin and return on equity, which assess how capable a business is of generating earnings.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    75 views3 pages

    Analisis Laporan Keuangan

    Uploaded by

    Arya
    This document discusses four main types of financial ratios used in analyzing financial statements: 1. Liquidity ratios, which measure a company's ability to pay short-term debts, including current ratio, cash ratio, and quick ratio. 2. Solvency ratios, which indicate ability to pay long-term debts, such as debt to equity ratio and long-term debt to equity ratio. 3. Activity ratios, which show how efficiently a company uses its assets, like receivables turnover and inventory turnover. 4. Profitability ratios, like gross profit margin, net profit margin and return on equity, which assess how capable a business is of generating earnings.

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    ANALISIS LAPORAN KEUANGAN

    Rasio Likuiditas / Liquidity Ratio

    Analisis Rasio Rasio Solvabilitas / Solvability Ratio


    Rasio Aktivitas / Activity Ratio
    Rasio Profitablitas / Profitability Ratio

    1. Rasio Likuiditas
    Current Asset
    a. Current ratio = x 100%
    Current Liabilities
    Cash
    b. Cash ratio = x 100% atau
    Current Liabilities
    Cash  Marketable Securities
    x 100%
    Current Liabilities
    Current Asset - Inventory
    c. Quick ratio atau Acid test ratio = x 100%
    Current Liabilitie s
    Current Asset - Current Liabilities
    d. Working capital total asset ratio = x 100%
    Total Assets

    2. Rasio Solvabiltas
    Current Liabilitie s - Long term debt
    a. Total Debt to Equity Ratio = x 100%
    Eqity
    Total Debt
    b. Total Debt to Total Asset Ratio = x 100%
    Total Assets
    Long term debt
    c. Long Term Debt Equity Ratio = x 100%
    Equity

    Earning before interest and tax (EBIT)


    d. Time Interest Earned Ratio = x 100%
    Interest Change
    EBIT
    e. Debt Service Coverage Ratio = x 100%
    Principles Repayment
    Interest  Rent 
    (1 - taxes asset)
    3. Rasio Akivitas
    Net Sales
    a. Total assets turnover = x1
    Total Assets
    Net Sales
    b. Receivable turnove = x 1 atau
    Average receivable

    Net Credit Sales


    Average receivable
    360
    c. Average collection period = x 1 day
    Receivable turnover
    Net Sales
    d. Inventory turnover x 1 atau
    Average inventory
    Cost of good sold
    Average inventory

    360
    e. Average day’s inventory = x 1 day
    Inventory turnover
    Net Sales
    f. Working capital turnover = x1
    Current asset - Current liabilities
    Net Sales
    g. Fixed asset turnover = x1
    Fixed asset

    4. Rasio Profitabilitas
    Net Sales - Cost of good sold
    a. Gross profit margin ratio = x100%
    Net Sales
    Net Operating Income
    b. Profit margin ratio = x 100%
    Net Sales
    Earning After Tax
    c. Net profit margin ratio = x 100%
    Net Sales
    Cost of good sold  Administration Exp  Selling Exp
    d. Operaing ratio = x 100%
    Net Sales
    Earning After Tax
    e. Return on investment (ROI) = x 100%
    Total Assets
    Earning After Tax
    f. Return on Equiy s(ROE) = x 100%
    Equity
    Latihan Soal
    Lengkapilah laporan keuangan berikut ini dengan menggunakan data :
    Neraca
    Kas Rp ........................ Utang Lancar Rp ........................
    Piutang Usaha Rp ........................
    Persediaan Rp ........................ Modal Saham Biasa Rp ........................
    Aktiva Lancar Rp ........................ Laba ditahan Rp ........................
    Aktiva Tetap Rp ........................
    Total Rp ........................ Total Rp ........................

    Laporan Laba/Rugi
    Penjualan Rp .................................
    Harga Pokok Penjualan Rp .................................
    Laba Kotor Rp .................................

    Dari data perusahaan sebagai berikut :


    a. Debt to equity ratio 41,8%.
    b. Gross profit margin ratio 22%.
    c. Average Collection Period 40 hari.
    d. Total assets turnover 1,3x
    e. Inventory turnover 6,5x
    f. Quick ratio 230%.

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