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Ratio Keuangan

Ratio Keuangan

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Published by: videliah on Jan 14, 2012
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01/14/2012

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ANALISA KEUANGAN

a. 1.
2.

Analisa Kredit Likuiditas Kemampuan perusahaan melunasi kewajiban lancer pada tgk jatuh tempo Struktur Modal dan Solvabilitas Kemampuan perusahaan melunasi kewajiban jangka panjang

b.

Profitabilitas 1. ROI) Menilai kemampuan menyediakan kompensasi pada penyedia pendanaan ekuitas dan hutang (Investor dan Kreditor) Tingkat Pengembalian atas Investasi (Return on Investment =

2.

Kinerja Operasi Mengevaluasi margin laba dr aktivitas operasi 3. Pemanfaatan Aktiva (Asset Utilization) Menilai efektivitas dan intensitas aktiva dl menghasilkan penjualanPerputaran (Turn Over) c. Penilaian Mengestimasi nilai intrinsik

ANALISA KREDIT
A. LIKUIDITAS RATIO 1. Current Ratio Current Assets = ---------------------Current Liabilities

CAPITAL STRUKTURE AND SOLVENCY 1. Times Interest Earned ABIT = ----------------------------Beban Bunga KINERJA OPERASI A.Tarif Pajak) Return On Assets (ROA) = --------------------------------------------------------Rata-rata Total Aktiva . Collection Period Persediaan Rata-Rata 4. Acid Test Ratio Kas dan setara kas + Surat Berharga + Piutang Usaha = ---------------------------------------------Current Ratio Piutang Rata-Rata = -----------------------Penjualan/360 3. 1. Days to Sell Inventory = -------------------------------Harga Pokok Penjualan/360 B. Long Term Debt to Equity = ------------------------------Ekuitas 3. Total Debt to Equity Total Kewajiban = ------------------------Ekuitas Kewajiban Jk Panjang 2.2. RETURN ON INVESTMENT (R O I) Laba Bersih + Beban Bunga (1.

Cash Turnover Penjualan = ----------------------------------Rata-Rata kas dan Setara Kas Penjualan = ------------------------------Rata-Rata Piutang Usaha Penjualan = ------------------------------Rata-Rata Persediaan 2. Pretax Profit Margin 4. Operating Profit Margin 3. Net Profit Margin C. Laba Bersih Return on Commom Equity = -----------------------------Rata-Rata Ekuitas OPERATING PERFORMANCE 1. 2. ASSET UTILIZATION 1.2. Account Receivable Turnover 3. Sales to Inventory . Gross Profit Margin Laba Kotor = ---------------------------Penjualan Laba Operasi = --------------------------Penjualan Laba Sebelum Pajak = -----------------------------Penjualan Laba Bersih = -----------------------------Penjualan B.

Price to Book . Working Capital Turnover Penjualan = ---------------------------Rata-Rata Modal Kerja Penjualan = ----------------------------Rata-Rata Aktiva Tetap Penjualan = ----------------------------Rata-Rata Total Asset 5. Price to Earning Ratio Harga Pasar Per Lembar Saham = --------------------------------------Laba Per Saham Laba Per Saham = --------------------------------------Harga Pasar Per Lembar Saham Deviden Tunai Per Saham = --------------------------------------Harga Pasar Per Lembar Saham Deviden Tunai Per Saham = --------------------------------------Laba Per Saham Harga Pasar Per Lembar Saham = --------------------------------------Nilai Buku Per Lembar Saham 2. Fixed Asset Turnover 6. Deviden Yield 4. Total Asset Turnover PENILAIAN MARKET MEASURE 1. Earning Yield 3. Deviden Payout Ratio 5.4.

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