NAMA : FAHMI NUR ALFIYAN

NIM : MAT81766
MATKUL : AUDITING
KELAS :A

NO RASIO HASIL ANALISIS

1 Profitability
a. Asset Turnover = 2018
Sales / Total Assets = 73.394.728 / 96.537.796
= 0,760269356

2017
= 70.186.618 / 88.400.877
= 0,7939583903

b. Profit Margin = 2018

Net Income After Tax / Sales = 4.961.851 / 73.394.728
= 0,06760500563

2017
= 5.097.264 / 70.186.618
= 0,07262444245

c. Return on Assets = 2018

Assets Turnover x Profit = 76,03% x 6,76%
Margin = 513,9628

2017
= 79,40 x 7,26
= 576,444

d. Common Earnings Leverage = 2018

=
=

2017
=
=

e. Capital Structure Leverage = 2018

Total Assets / Common Equity = 96.537.796 / 49.916.800
= 1,933974053

2017
= 88.400.877 / 47.102.766
= 1,876766154

f. Return on Common Equity = 2018

 Return on Assets x Common =
Earnings Leverage x Capital =
Structure Leverage 2017
=
=
2 Operating Cycle
a. Accounts Receivable Turnover 2018
(days) = = 5.401.971 / 73.394.728 x 365
Accounts Receivable Net / = 26,8645919
Sales x 365
2017
= 5.039.733 / 70.186.618 x 365
= 26,20873604

b. Inventory Turnover (days) = 2018

Inventory / Cost of Goods Sold = 11.644.156 / 53.182.723 x 365
x 365 = 79,91536913

2017
= 9.792.768 / 50.416.667 x 365
= 70,89640257

c. Gross Operating Cycle = 2018

AR Turnover + Inventory = 26,8645919 + 79,91536913
Turnover = 106,779961

2017
= 26,20873604 + 70,89640257
= 97,10513861

d. Accounts Payable Turnover = 2018

Purchases / Accounts Payable =
x 365 =

2017
=
=

e. Net Operating Cycle = 2018

Gross Operating Cycle – =
Accounts Payable Turnover =

2017
=
=

3 Liquidity and Solvency

a. Free Cash Flow = 2018
Cash Flow from Operations – = 5.935.829 - 7.236.247
Capital Expenditures = - 1.300.418
 2017
= 6.507.806 - 6.723.747
= - 215.941

b. Current Ratio = 2018

Current Assets / Current = 33.272.618 / 31.204.102
Liabilities = 1,066289874

2017
= 32.948.131 / 21.637.763
= 1,522714294

c. Quick Ratio = 2018

Current Monetary Assets / = 19.500.865 / 22.940.042
Current Monetary Liabilities = 0,850079743

2017
= 21.343.042 / 15.966.919
= 1,3367038844

d. Debt to Equity = 2018

Total Liabilities / Shareholders = 46.620.996 / 49.916.800
Equity = 0,933974053

2017
= 41.298.111 / 47.102.766
= 0,876766154