ANALISIS COMMON SIZE STATEMENT DAN TREND UNTUK MENILAI KINERJA KEUANGAN PT KAI

Abstract

The purpose of this research is to find out the financial performance of PT KeretaApi Indonesia
(Persero) in 2009-2014 periods by using Common size statement analysis and Trend analysis
methods. This research is a case study. Case study is a research design which includes the study of one
unit research intensively, so this research does not perform a hypothesis test. The data uses
documentary data in the form secondary data whereas the research technique has been carried out by
using quantitative technique. The result of the research which has been conducted by using Common
size statement and Trend analysis from the financial statement on balance sheet and profit and loss
statement in 2009-2014 periods describes the financial performance of the company is getting well
except on the result of trend cash ratio analysis and current ratio which describes the less good
condition. This condition is caused by the increase of company’s activity so that the business loan is
also increase and the greater amount of procurement of spareparts by using fund of KMK (Kredit
Modal Kerja).

Keywords:Common Size Statement, Financial Ratio, Trend, Financial Performance