Analisis Profitabilitas dan Prospektif Laporan Keuangan.docx

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Analisis Profitabilitas dan
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Prospektif Laporan Keuangan
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versitasatmajayamakassaruniversitas
atmajayamakassaruniversitasatmajay
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aruniversitasatmajayamakassaruniver
sitasatmajayamakassaruniversitasatm
ajayamakassaruniversitasatmajayama
Kelompok 8
kassaruniversitasatmajayamakassaru
Inneke Wangsaharja (10 13 008)
niversitasatmajayamakassaruniversit
Michella Yapari A. (10 13 026)
Desy Krisma (10 13 050)
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Tresna Seplinawati M. (10 13 051)
Kelas Akuntansi C
UNIVERSITAS ATMA JAYA MAKASSAR
FAKULTAS EKONOMI
JURUSAN AKUNTANSI
2011/2012

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847.715.8416 Return on net operating assets (RNOA) untuk tahun 2010 adalah: [( ) ( ] ) Return on net operating assets (RNOA) untuk tahun 2011 adalah: [( ( ) ) ] .2527 2011 Rp 539.727.Analisis Profitabilitas NOPAT untuk tahun 2010 dan 2011 adalah Tahun Effective tax rate NOPAT 2010 Rp 374.099 x ( 1 – 20.937 x ( 1 – 19.290.815.166.16%) = Rp 430.703.458.29%) = Rp 302.598.920.

CIPUTRA Development Tbk sebelumnya.Return on common equity (ROCE) untuk tahun 2010 adalah: [( ) ] Return on common equity (ROCE) untuk tahun 2010 adalah: [( ) ] Analisis Prospektif 1. maka dapat dihitung rasio-rasio pada tahun 2011 sebagai berikut:  Sales Growth  Gross Profit Margin . Proyeksi Laporan Laba Rugi Berdasarkan laporan laba rugi PT.

...........752.430......352.....................637............. 2 Selling..920.............. Income Tax expense 2011/Pretax expense ..............88% 24.... 1 Cost of good sold .... 5 Income tax expenses.......................114..... Selling ...247.217....................................................587............809..207.. 4 1.....................................803......................894. 128......168.421..........69% 47.. general...........................6141 1.......................16% ...................... Gross Profit Margin ....8422 Forecasting Assumption (In Percent) Sales Growth....701........0872 Income before tax .............076...........................132..7185 Gross profit ....................... and administrative expense ............................................. Selling ...........9661 Net income ..8084 129.....949. 6 642.....................294.....................8956 699....... general and administrative expense .......................342.......461.......543..........95% 20.... 7 Rp 513..795.................. 3 Rp 2....... general and administrative expense  Income Tax expense 2011/Pretax expense Projected Income Statement Forecasting step 2012 Estimate Income statement Total revenues ..

Tax Expense 7. Net Income 2. Selling. Income Before Tax 6. and Administrative 5.Estimasi Laporan Laba Rugi Tahun 2012 1. General. Cost Of Goods Sold 4. Gross Profit 3. Proyeksi Neraca Tahun 2010  Account Receivable Turnover Rate . Sales 2.

 Inventory Turnover Rate  Accounts Payable Turnover Rate  Accrued Expenses Turnover Rate  Tax Payable/Tax expense Tahun 2011  Account Receivable Turnover Rate .

 Inventory Turnover Rate  Accrued Expenses Turnover Rate  Accounts Payable Turnover Rate  Tax Payable/Tax expense .

.690 838.530.552 17...544.191 261.499...383..707...301 14....309.223.554....296.538...0397 51.......186 357.464.763 801.034..841 42...524.156.939..910.3741 11..855 2.894..388.735...933.223.799..116.552 17...034.253.638.277..000..322 2.256.129.290.524..554.597.537..Projected Balance Sheet (Dalam rupiah) Forecasting Step 2012 Estimates 2011 Aset Kas dan setara kas...102.875 51...374..002. 3 Utang lain-lain Utang pihak berelasi Biaya yang masih harus dibayar.186 277.070.530.062..329 971.402.503 261..660.116.. 1 Piutang lain-lain Persediaan.498..464.998..661 2.330 47.690 838.256.062.253.192..502 3.409 442...937.538.109.192..954.322 Jumlah aset 11.855....482..020 845.683 2.453..409 442..216 357....633..491.....799..866.......962.301 14.763 Liabilitas dan Ekuitas Liabilitas Utang bank Utang usaha kepada pihak ketiga...341.453....661 2..683 2.910.1369 227.962.156.954.188.216 357.102.290.266.939...962.7664 202..660.877.......328.778 227.979...538..340..951...987.491...822.538.402.070.791.036... 7 Investasi Piutang usaha.7342 47.501.694..841 33..751..626.979.385.000.492 156..002...316 801....755...186 37.751..473.637.432.186 3....537..5680 54.116.055.791.656 13.031 1.662.....173... 4 Utang pajak.820 202.910.998.992..707...683 3.626.683 2....218...3741 3.280 52....346 35....937..091..031 1..992....675..492 156..500 7..173....600 3.538.388..910.329 971..020 845.600 . 2 Pajak dibayar dimuka Piutang pihak berelasi Aset pajak tangguhan-neto Tanah untuk pengembangan Aset tetap Properti investasi Aset lain-lain 1.328.500 7...107.656 13.896..755.346 27.900..036..340..280..363.524.628...110.855 2.501.110.383. 5 Liabilitas imbalan kerja Uang muka Pendapatan diterima dimuka Utang biaya pembangunan Liabilitas pajak tangguhan-neto Jumlah liabilitas Ekuitas Modal saham Tambahan modal disetor Selisih perubahan ekuitas Selisih nilai transaksi restrukturisasi Selisih nilai transaksi ekuitas Selisih kurs Saldo laba 37.443.

540.814 Jumlah liabilitas dan ekuitas 11.540.544.106.940 Ekuitas neto Kepentingan non pengendali 5.866.814 7.4243× 40.3741 11.544.647.8998 41.096 Jumlah Ekuitas 7.821.690.85 x 0.821.822.519.524.647.000 441.096 5.296.000.743.434.718 2.690.718 2.188.519.106.434.000 441.940 10.000.669.316 Selected Ratios Accounts receivable turnover rate Inventory turnover rate Accounts payable turnover rate Accrued expenses turnover rate Taxes payable/Tax expenses 7.8998 41.385.96% .188.662.743.85 x 0.544.telah ditentukan penggunaannya belum ditentukan penggunaannya 10.60× 65.96% 7.669.4243× 40.60× 65.

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