APLIKASI COMMON SIZE STATEMENT UNTUK MENILAI KINERJA KEUANGAN PT RICKY PUTRA GLOBALINDO

Abstract

The application of Common Size Statement is an analysis method to find out the percentage of investment in
each asset to the total assets, and to find out the capital structure and the cost composition which has occurred
and it is related to the amount of sales. This research is meant to find out how the application of Common Size
Statement is in order to assess the financial performance of PT Ricky Putra Globalindo,Tbk in Indonesia Stock
Exchange 2009-2013 periods. It has been found from the result of the research that the company is in good
financial condition. The proportion of post investment of current assets of PT Ricky Putra Globalindo,Tbk shows
an upward trend and non-current assets shows a downward trend, so it can be stated that the short term
financial condition is in the liquid condition. Moreover, the proportion of capital structure on the short term
liability post shows a downward trend, the long term liability shows an upward trend and the equity post shows
a downward trend. The tendencies toward these trends show the ideal proportion of capital structure.
Furthermore, on the profit and loss statement of PT Ricky Putra Globalindo, Tbk in 2009-2013 periods the sales
of the company increases every year. The HPP post shows a tendency of a downward trend, the business burden
post shows a tendency of an upward trend and the net profit post shows a tendency of an upward trend. It can be
concluded that the company can reduce their costs and the net profit increases every year.

Keywords : Application Common Size Statement, Trend, Financial performance, Balance Sheet, Loss-
Profit Statement.