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Analisis Profitabilitas dan
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Prospektif Laporan Keuangan
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Kelompok 8
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Inneke Wangsaharja (10 13 008)
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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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727.703.2527 2011 Rp 539.937 x ( 1 – 19.920.166.847.458.099 x ( 1 – 20.Analisis Profitabilitas NOPAT untuk tahun 2010 dan 2011 adalah Tahun Effective tax rate NOPAT 2010 Rp 374.16%) = Rp 430.715.598.290.29%) = Rp 302.8416 Return on net operating assets (RNOA) untuk tahun 2010 adalah: [( ) ( ] ) Return on net operating assets (RNOA) untuk tahun 2011 adalah: [( ( ) ) ] .815.

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

....88% 24................. 7 Rp 513. Income Tax expense 2011/Pretax expense ....8084 129.................8956 699....... 6 642...........430....795.114.........................421........................294..... 128...........95% 20............................ 4 1........949..............................................701..342........................ general and administrative expense ................. 5 Income tax expenses.543... general and administrative expense  Income Tax expense 2011/Pretax expense Projected Income Statement Forecasting step 2012 Estimate Income statement Total revenues ........................ Selling ........................247................461....803....................8422 Forecasting Assumption (In Percent) Sales Growth...........637......207.....132...................... and administrative expense ................ Gross Profit Margin .......809.......587.................. general......0872 Income before tax .. Selling ...................752....... 1 Cost of good sold .....168...076........7185 Gross profit .....6141 1......894...217....................69% 47........ 3 Rp 2............352..... 2 Selling..........................9661 Net income ................920......16% ..................

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

 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 .

.363.000.500 7.951..3741 11.962.256..954..979...656 13.662.962...499.502 3.910..998....503 261.822.841 33...000.491.900.156...661 2...799..491.188.402......116.....939.173.855 2..939.683 2.253.156.637.116.683 3..186 277.034.707..683 2.186 3.192. 7 Investasi Piutang usaha.910..346 27.340....500 7..129.301 14.778 227.524.954..110...223..453.186 37.498.538.735..791..538.554.031 1.992...322 Jumlah aset 11...296..799..492 156....1369 227.309.316 801.638...626.937.253.660.530.........791.537.110.036.330 47.492 156.597.473.070.751.538..937.107.223.186 357..329 971...091..683 2.992..482......820 202..628.0397 51.301 14.034.675..385.116.690 838....020 845..530.626.329 971. 1 Piutang lain-lain Persediaan.453..524...464.501.374...707..910...002..055...036.031 1....464.....600 .191 261.....660.987.866.661 2..Projected Balance Sheet (Dalam rupiah) Forecasting Step 2012 Estimates 2011 Aset Kas dan setara kas..328..280.763 Liabilitas dan Ekuitas Liabilitas Utang bank Utang usaha kepada pihak ketiga.875 51...266. 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..109..755....173.894..501...... 4 Utang pajak..633...102.409 442.402...443..322 2.002.552 17.3741 3.280 52.600 3.388.383.....841 42..290.763 801....062.5680 54.341.070.979...537..855.7342 47..755.524...962.538.383.855 2..998.216 357.933.409 442.290...910..062..694.218..192..340...554.544.216 357.690 838.538.... 2 Pajak dibayar dimuka Piutang pihak berelasi Aset pajak tangguhan-neto Tanah untuk pengembangan Aset tetap Properti investasi Aset lain-lain 1.751.7664 202...432..346 35.388.656 13. 3 Utang lain-lain Utang pihak berelasi Biaya yang masih harus dibayar.877.102...277...552 17.256.328.020 845.896..

434.4243× 40.814 Jumlah liabilitas dan ekuitas 11.85 x 0.60× 65.544.690.814 7.866.8998 41.718 2.000 441.669.000.540.000.296.385.8998 41.821.821.96% 7.3741 11.690.106.647.544.544.743.940 10.743.940 Ekuitas neto Kepentingan non pengendali 5.60× 65.85 x 0.telah ditentukan penggunaannya belum ditentukan penggunaannya 10.096 Jumlah Ekuitas 7.519.316 Selected Ratios Accounts receivable turnover rate Inventory turnover rate Accounts payable turnover rate Accrued expenses turnover rate Taxes payable/Tax expenses 7.188.718 2.822.188.96% .000 441.669.524.540.106.4243× 40.519.647.096 5.662.434.

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