ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA
advertisement
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT ANTAM Tbk. SKRIPSI Nama : Risna Novitawati NIM : 43106120028 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MERCU BUANA 2012 i ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT ANTAM Tbk. SKRIPSI Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar SARJANA EKONOMI Program Studi Manajemen – Strata 1 Nama : Risna Novitawati NIM : 43106120028 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MERCU BUANA 2012 ii DAFTAR ISI HALAMAN SAMPUL.............................................................................................i HALAMAN JUDUL...............................................................................................ii HALAMAN PERNYATAAN KARYA SENDIRI................................................iii HALAMAN PENGESAHAN PEMBIMBING SKRIPSI......................................iv HALAMAN PENGESAHAN DEWAN PENGUJI.................................................v KATA PENGANTAR............................................................................................vi DAFTAR ISI..........................................................................................................vii DAFTAR TABEL...................................................................................................xi DAFTAR GAMBAR.............................................................................................xii DAFTAR LAMPIRAN.........................................................................................xiii ABSTRAK............................................................................................................xiv BAB I PENDAHLUAN A. Latar Belakang Masalah.......................................................1 B. Rumusan Masalah................................................................3 C. Tujuan dan Manfaat Penelitian ...........................................4 D. Ruang Lingkup ....................................................................5 E. Definisi.................................................................................5 BAB II LANDASAN TEORI A. Laporan Keuangan...............................................................6 1. Neraca......................................................................7 2. Laporan Laba Rugi ................................................11 B. Tujuan Laporan Keuangan ................................................13 C. Rasio Laporan Keuangan ..................................................14 BAB III METODA PENELITIAN A. Obyek Penelitian................................................................20 1. Lokasi Perusahaan..................................................20 2. Sejarah Singkat Perusahaan...................................20 3. Kegiatan Usaha PT Antam, Tbk............................22 4. Struktur Organisasi Perusahaan.............................23 B. Metode Penelitian...............................................................25 C. Definisi Operasional Variabel............................................26 1. Rasio Likuiditas.....................................................26 2. Rasio Solvabilitas...................................................26 3. Rasio Rentabilitas...................................................26 4. Rasio Aktivitas.......................................................26 D. Metode Pengumpulan Data................................................26 E. Metode Analisis Data.........................................................27 BAB IV ANALISIS HASIL PENELITIAN A. Laporan Keuangan PT Antam, Tbk................................32 B. Analisa Kondisi Keuangan..............................................39 C. Interprestasi dan Evaluasi Kondisi Keuangan.................53 BAB V PENUTUP A. Kesimpulan.....................................................................61 B. Saran................................................................................63 DAFTAR PUSTAKA.............................................................................................. DAFTAR TABEL Tabel 1 Analisis Current Ratio...................................................................39 Tabel 2 Analisis Quick Ratio......................................................................41 Tabel 3 Analisis Working Capital To Total Aset Ratio..............................42 Tabel 4 Analisis Rasio Modal dengan Total Aktiva...................................44 Tabel 5 Analisis Rasio Hutang....................................................................45 Tabel 6 Analisis Rasio Hutang....................................................................47 Tabel 7 Analisis Net Operating Income......................................................48 Tabel 8 Analisis Return On Investment (ROI)............................................50 Tabel 9 Analisis Rasio Laba Kotor.............................................................52 Tabel 10 Analisis Perputaran Piutang...........................................................53 Tabel 11 Analisis Perputaran Total Aktiva...................................................54