ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA

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