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  • Tugas 1 - Analisis Laporan Keuangan Soal: Nama: Kresna Handryanto NIM: 030753247

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    This document contains an analysis of the financial ratios of PT. TEMPO INTI MEDIA Tbk. and its subsidiaries. It calculates several key financial ratios for 2014 including: 1. Current ratio of 208.37% and quick ratio of 185.92%, indicating high liquidity. 2. Gross profit margin of 35.82%, net profit margin of 5.02%, return on investment of 4.77%, and return on equity of 11.49%, suggesting moderate profitability. 3. Debt ratio of 57.12% and debt-to-equity ratio of 133.20%, implying moderate risk. 4. Inventory turnover of 18.09 times and total asset turnover of 0.

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    Tugas 1 UT Matkul ALK

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    Tugas 1

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    This document contains an analysis of the financial ratios of PT. TEMPO INTI MEDIA Tbk. and its subsidiaries. It calculates several key financial ratios for 2014 including: 1. Current ratio of 208.37% and quick ratio of 185.92%, indicating high liquidity. 2. Gross profit margin of 35.82%, net profit margin of 5.02%, return on investment of 4.77%, and return on equity of 11.49%, suggesting moderate profitability. 3. Debt ratio of 57.12% and debt-to-equity ratio of 133.20%, implying moderate risk. 4. Inventory turnover of 18.09 times and total asset turnover of 0.

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    14 views9 pages

    Tugas 1 - Analisis Laporan Keuangan Soal: Nama: Kresna Handryanto NIM: 030753247

    Uploaded by

    Kresna Handryanto
    This document contains an analysis of the financial ratios of PT. TEMPO INTI MEDIA Tbk. and its subsidiaries. It calculates several key financial ratios for 2014 including: 1. Current ratio of 208.37% and quick ratio of 185.92%, indicating high liquidity. 2. Gross profit margin of 35.82%, net profit margin of 5.02%, return on investment of 4.77%, and return on equity of 11.49%, suggesting moderate profitability. 3. Debt ratio of 57.12% and debt-to-equity ratio of 133.20%, implying moderate risk. 4. Inventory turnover of 18.09 times and total asset turnover of 0.

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    of 9

    NAMA : KRESNA HANDRYANTO

    NIM : 030753247

    TUGAS 1 - ANALISIS LAPORAN KEUANGAN

    SOAL
    1. Carilah perusahaannya yang laporan keuangannya sudah go public!
    2. Buatlah Rumus Rasio keuangannya!
    3. Buatlah Analisis Rasio keuangannya!
    JAWABAN

    Laporan Keuangan PT. TEMPO INTI MEDIA Tbk. dan ENTITAS ANAK
    ANALISIS RASIO KEUANGAN

    Perhitungan dan analisis rasio keuangan secara time series analysis menurut Martono
    (2007:55-60) dibedakan menjadi beberapa jenis rasio, yaitu:
    1. Rasio Likuiditas
    Rasio Likuiditas ini diklasifikasikan menjadi:
    a. Current Ratio
    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    𝐶𝑅 = × 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    162.394.938
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐶𝑅 = × 100% = 208,37%
    77.932.193

    b. Quick Ratio
    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
    𝑄𝑅 = × 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    (162.394.938 − 17.499.509)
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝑄𝑅 = × 100% = 185,92%
    77.932.193

    2. Rasio Profitabilitas
    Rasio profitabilitas ini diklasifikasikan menjadi:
    a. Gross Profit Margin (Margin Laba Kotor)
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ − 𝐻𝑃𝑃
    𝐺𝑃𝑀 = × 100%
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ

    (316.614.348 − 203.198.119)
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐺𝑃𝑀 = × 100% = 35,82%
    316.614.348

    b. Net Profit Margin


    𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 𝑆𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘
    𝑁𝑃𝑀 = × 100%
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ

    15.902.723
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝑁𝑃𝑀 = × 100% = 5,02%
    316.614.348

    c. Return on Investment
    𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 𝑆𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘
    𝑅𝑂𝐼 = × 100%
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎

    15.902.723
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝑅𝑂𝐼 = × 100% = 4,77%
    322.771.419

    d. Return on Equity
    𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 𝑆𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘
    𝑅𝑂𝐸 = × 100%
    𝑇𝑜𝑡𝑎𝑙 𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖

    15.902.723
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝑅𝑂𝐸 = × 100% = 11,49%
    138.404.270
    3. Solvabilitas
    Rasio solvabilitas ini diklasifikasikan menjadi:
    a. Debt Ratio
    𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
    𝐷𝑅 = × 100%
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎

    184.367.149
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐷𝐸𝑅 = × 100% = 57,12%
    322.771.419

    b. Total Debt to Equity Ratio


    𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
    𝐷𝐸𝑅 = × 100%
    𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖

    184.367.149
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐷𝐸𝑅 = × 100% = 133,20%
    138.404.270

    4. Activitas
    Rasio aktivitas ini diklasifikasikan menjadi:
    a. Inventory Turnover
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
    𝐼𝑇𝑂 = × 1 𝐾𝑎𝑙𝑖
    𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛

    316.614.348
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐼𝑇𝑂 = × 1 𝐾𝑎𝑙𝑖 = 18,09 𝐾𝑎𝑙𝑖
    17.499.509

    b. Total Assets Turnover


    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ
    𝑇𝑂𝑇 = × 1 𝐾𝑎𝑙𝑖
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎

    316.614.348
    𝑇𝑎ℎ𝑢𝑛 2014 → 𝐼𝑇𝑂 = × 1 𝐾𝑎𝑙𝑖 = 0,98 𝐾𝑎𝑙𝑖
    322.771.419

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