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  • Template Tugas BAB 11, ANALISIS RISIKO

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    Suci Cahaya
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    This document discusses methods for analyzing short-term and long-term financial risks. It outlines various financial ratios used to analyze risk, including current ratio, quick ratio, cash ratio, inventory turnover, accounts receivable turnover, accounts payable turnover, debt ratio, interest coverage ratio, cash flow to total debt ratio, and cash flow to capital expenditures ratio. Formulas for calculating each ratio are provided. The document appears to be teaching students how to analyze a company's financial statements to identify areas of financial risk.

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    ANALISIS LAPORAN KEUANGAN

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    This document discusses methods for analyzing short-term and long-term financial risks. It outlines various financial ratios used to analyze risk, including current ratio, quick ratio, cash ratio, inventory turnover, accounts receivable turnover, accounts payable turnover, debt ratio, interest coverage ratio, cash flow to total debt ratio, and cash flow to capital expenditures ratio. Formulas for calculating each ratio are provided. The document appears to be teaching students how to analyze a company's financial statements to identify areas of financial risk.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    11 views4 pages

    Template Tugas BAB 11, ANALISIS RISIKO

    Uploaded by

    Suci Cahaya
    This document discusses methods for analyzing short-term and long-term financial risks. It outlines various financial ratios used to analyze risk, including current ratio, quick ratio, cash ratio, inventory turnover, accounts receivable turnover, accounts payable turnover, debt ratio, interest coverage ratio, cash flow to total debt ratio, and cash flow to capital expenditures ratio. Formulas for calculating each ratio are provided. The document appears to be teaching students how to analyze a company's financial statements to identify areas of financial risk.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    BAB 10

    ANALISIS RISIKO

    Nama/NIM :

    Kelas/No. Presensi:

    A. Analisis Risiko Jangka Pendek


    1. Rasio Lancar (Current Ratio)
    Aset Lancar
    Rasio Lancar =Liabilitas Jangka Pendek

    Analisis:

    2. Rasio quick (quick ratio = acid test ratio)


    Kas + Surat Berharga + Piutang Aset Lancar − Sediaan
    Liabilitas Jangka Pendek Liabilitas Jangka Pendek
    Rasio Quick = atau =

    Atau =

    Analisis:

    Analisis Laporan Keuangan * Bab Sepuluh * Analisis Risiko * Eny Kusumawati 1


    3. Rasio aliran kas (cash ratio)

    Aliran Kas dari Operasi (Sebelum Item Luar Biasa )


    = Rata-rata Liabilitas Jangka Pendek
    =

    Analisis:

    4. Perputaran Piutang = Penjualan/Rata-rata Piutang

    Rata-rata umur piutang = 365/perputaran piutang =

    Analisis:

    5. Perputaran sediaan = Harga Pokok Penjualan/Rata-rata Sediaan

    Rata-rata umur sediaan = 365/Perputaran Sediaan =

    Analisis:

    6. Perputaran liabilitas = Pembelian / Rata-rata Liabilitas


    Pembelian = harga pokok penjualan + sediaan akhir – sediaan awal
    =

    Rata-rata umur liabilitas = 365/perputaran liabilitas =

    Analisis:

    Analisis Laporan Keuangan * Bab Sepuluh * Analisis Risiko * Eny Kusumawati 2


    B. Analisis Risiko Jangka Panjang
    1. Rasio liabilitas jangka panjang (debt ratio)
    Liabilitas Jangka Panjang
    a. Rasio Liabilitas Jangka Panjang = Liabilitas Jangka Panjang + Modal Saham

    Analisis:

    Liabilitas Jangka Panjang


    b. Rasio Utang Modal Saham = Modal Saham

    Analisis:

    Liabilitas Jangka Panjang


    c. Rasio Liabilitas Jangka Panjang Total Liabilitas = Total Liabilitas

    Analisis:

    Total Liabilitas
    d. Rasio Total Liabilitas Total Aset = Total Aset

    Analisis:

    Analisis Laporan Keuangan * Bab Sepuluh * Analisis Risiko * Eny Kusumawati 3


    2. Rasio kemampuan membayar bunga (interest coverage ratio)
    Laba Bersih + Biaya Bunga + Pajak Penghasilan
    a. Interest coverage ratio = Biaya Bunga

    Analisis:

    b. Rasio kemampuan pembayaran tetap (fixed charge coverage ratio) =

    Laba Bersih + Biaya Bunga + Leasing + Dana Pensiun + Pajak Penghasilan


    Biaya Bunga + Leasing + Dana Pensiun

    Analisis:

    3. Rasio aliran kas operasional terhadap total utang


    Aliran Kas Operasi
    Rasio aliran kas terhadap total utang = Rata-rata Total Utang
    =
    Analisis:

    4. Rasio aliran kas terhadap pengeluaran modal (investasi)


    Aliran Kas = Laba Bersih + Penyusutan =
    Aliran Kas Operasi
    Rasio aliran kas terhadap pengeluaran modal = Pengeluaran Modal

    Analisis:

    Analisis Laporan Keuangan * Bab Sepuluh * Analisis Risiko * Eny Kusumawati 4

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