ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA

Abstract

In the making of economic decision, business practitioners and goverment require information about the condition and the financial performance of the company. The analysis and the financial performance of the company can be useful in the making of economic decision whether the business practitioners are going to invest their capital in the company or not.This research has been obtained from the companies which are listed in IDX. The financial statement data has been obtained from STIESIA Investment Gallery Corner Indonesia Stock Exchange Surabaya. The techniques which have been applied in this research are: Comparative Analysis, Percentage per-component Analysis, and Trend Analysis. The techniques which are used to assess the performance and the health of the financial of the company is done by using Z bankruptcy analysis in order to find out more accurate.The result of the research shows that in the four analysis in 2011, the condition of the financial performance of the company is quite good which can be seen from the Z value which is large than the value in the following year. In 2012 the performance of the company experienced the declination which can be seen from the Z value which is lower than the value in 2011. In 2013 the financial performance of the company experienced the declination to the level of point-prone of bankruptcy which can be seen from the Z value which is under 2.99.
Keywords: performance and health, Comparative Analysis, Percentage per-component Analysis, Trend Analysis, and Z Bankruptcy Analysis.