ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN PT ANEKA TAMBANG (PERSERO) TBK PERIODE 2016 - 2018

ANI INOLA PRATIWI, . (2021) ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN PT ANEKA TAMBANG (PERSERO) TBK PERIODE 2016 - 2018. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Karya Ilmiah ini dilatar belakangi oleh hasil analisis laporan keuangan PT. Aneka Tambang (Persero) Tbk. Sebagai alat ukur kinerja PT. Aneka Tambang (Persero) Tbk. dengan menggunakan perhitungan rasio profitabilitas yang dilihat dari laporan posisi keuangan dan laporan laba rugi komprehensif. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif berdasarkan dari hasil studi pustaka pada PT. Aneka Tambang Tbk. Periode 2016 – 2018. Hasil penelitian perusahan PT. Aneka Tambang (Persero) Tbk. Jika dilihat dari tingkat rasio keuangan profitabilitas yang digunakan untuk mengukur kinerja PT.ANTAM telah sesuai dengan teori yang ada. Sedangkan untuk hasil presentase rasio profitabilitas ini menunjukkan kinerja keuangan yang kurang baik dilihat dari hasil perhitungan Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), dan Return On Equity (ROE) di bawah minimal rata – rata industri. Sehingga demikian perusahaan kurang efisien dan optimal dalam menggunakan seluruh aktiva maupun aktiva tetapnya, dan tingginya biaya pokok penjualan yang ditanggung sehingga laba (keuntungan) yang dihasilkan oleh perusahaan kurang maksimal. This scientific work is motivated by the results of the analysis of the financial statements of PT. Aneka Tambang (Persero) Tbk. As a performance measurement tool for PT. Aneka Tambang (Persero) Tbk. by using the calculation of profitability ratios as seen from the statement of financial position and statements of comprehensive income. The method used in this research is a qualitative descriptive analysis based on the results of a literature study at PT. Aneka Tambang Tbk. 2016 - 2018 period. The results of the research company PT. Aneka Tambang (Persero) Tbk. When viewed from the level of profitability financial ratios used to measure the performance of PT. ANTAM is in accordance with existing theories. As for the percentage results of this profitability ratio, it shows that the financial performance is not good as seen from the calculation of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) below the minimum average - industry average. So that the company is less efficient and optimal in using all its assets and fixed assets, and the high cost of goods sold is borne so that the profit (profit) generated by the company is not optimal.

Item Type: Thesis (Diploma)
Additional Information: 1). Tri Hesti Utamaningtyas S.E M.SA
Subjects: Ilmu Sosial > Teori Ekonomi
Ilmu Sosial > Keuangan
Divisions: FE > D III Akuntansi
Depositing User: Users 10413 not found.
Date Deposited: 29 Mar 2021 04:40
Last Modified: 29 Mar 2021 04:40
URI: http://repository.unj.ac.id/id/eprint/15515

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