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ANALISIS LAPORAN KEUANGAN, Nama : Nicholas Wicaksono Sulistyo Utomo NIM :…
ANALISIS LAPORAN KEUANGAN
PENGENALAN LAPORAN KEUANGAN
Nilai Buku & Nilai Pasar
Laporan Laba-Rugi
Neraca
Laporan Arus Kas
Arus Kas Investasi
Perubahan Modal Kerja Bersih
Arus Kas Operasi
Arus Kas Untuk Kreditor dan Pemegang Saham
Arus Kas Dari Aktiva
Arus Kas Untuk Kreditor
Arus Kas Untuk Pemegang Saham
ANALISIS RASIO KEUANGAN
Profitability Ratio
Return On Equity (ROE) = Earning After Taxes / Total Equity
Profit Margin Rate
Operating Profit Margin (OPM) = Earning Before Interest and Taxes / Sales
Gross Profit Margin (GPM) = Gross Profit / Sales
Net Profit Margin (NPM) = Earning After Taxes / Sales
Return On Assets (ROA) = Earning After Taxes / Total Assets
Basic Earning Power = Earning Before Interest and Taxes / Total Assets
Market Value Ratio
Dividend Yield = Dividend Per Share / Market Price Per Share
Dividend Payout Ratio (DPR) = Dividend / Earning After Taxes
Price Earning Ratio (PER) = Market Price Per Share / Earning Per Share
Market To Book Ratio (M/B) = Market Price Per Share / Book Value Per Share
Activity Ratio
Receivable Turnover = Sales / Receivable
Days Sales Outstanding (DSO) = 360 / Receivable Turnover
Average Days In Inventory = 360 / Inventory Turnover
Fixed Assets Turnover = Sales / Total Fixed Assets
Inventory Turnover = Sales / Inventory
Total Assets Turnover = Sales / Total Assets
Liquidity Ratio
Quick Ratio = (Current Asset - Inventory) / Current Liability
Cash Ratio (Cash + Marketable Securities) / Current Liabilities
Current Ratio = Current Asset / Current Liabilities
Leverage Ratio
Times Interest Earned Ratio = EBIT / Interest
Cash Coverage Ratio = (EBIT + Depreciation) / Interest
Debt Ratio = Total Debt / Total Aset
Long-Tem Debt To Equity Ratio = Long-Term Debt / Equity
CARA MENGANALISIS LAPORAN KEUANGAN
DuPont Identity
Common Size
MASALAH-MASALAH DALAM ANALISIS LAPORAN KEUANGAN
Efek Inflasi
Window Dressing
Data Pembanding
Perbedaan Kebijakan Pemerintah
Nama : Nicholas Wicaksono Sulistyo Utomo
NIM : 042011535052