Menilai Kinerja Perusahaan Melalui Analisis Rasio Konvensional dan Analisis Rasio atas Laporan Arus Kas

-, Endrawati (2003) Menilai Kinerja Perusahaan Melalui Analisis Rasio Konvensional dan Analisis Rasio atas Laporan Arus Kas. Jurnal R & B, 3 (2). pp. 57-66. ISSN 1412-5080

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Abstract

Accounting is the system that measures business activities and processes. The measurement is then transferred into reports that can be used by decision makers. Financial statements are the documents that report on an individual and organization business in monetary amounts.they are designed to serve the needs of variety application, particularly owners and creditors. The three basic statement contained in the annual report are balance sheet, income statement and relationship and statement of cash flow. Financial analysis is process of selection, relation and evaluation. The aim of a financial procedure is to study the relationship and to interpret the result. Financial analysis utilizes the information contained in the firm’s financial statements (balance sheet, income statement and statement of cash flow) the primary tools of financial analysis are financial ratios. These financial rations provider analyst with a very useful tool for gleaning information from a firm financial statement. The particular ratios or selected ratios will be used bby analyst basad on reason for performing analysis. In the analyzing and interpreting financial statement data, there three major characteristic that are generally evaluated, i.e liquidity, profitability and solvency. Financial ratios that have close relationship with the fund statement are not commonly being developed, probably because of some factors. For one thing, most financial rations relate to an income statement item and a balance sheet item as well.

Item Type:Article
Subjects:C Social Sciences > CF Commerce
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:142
Deposited By:Mr. OP Repo-4 Puskom
Deposited On:07 Oct 2016 07:26
Last Modified:08 Nov 2016 15:00

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