𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟
a) Rasio Lancar = 𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛 𝐿𝑎𝑛𝑐𝑎𝑟
Keterangan :
𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟−𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
b) Quick Ratio =
𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛 𝐿𝑎𝑛𝑐𝑎𝑟
2015
4.304.922.144.352 − 1.232.919.055.623
1.696.486.657.073
= 1,811
2016
4.385.083.916.291 − 1.362.026.037.623
1.653.413.220.121
= 1,828
2017
5.049.363.864.387 − 1.478.762.390.030
2.002.621.403.597
= 1,783
Keterangan :
2. Manajemen Aset
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
a. Perputaran Persediaan =
𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
Keterangan :
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
b. Perputaran Total Aset =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑒𝑡
Keterangan :
3. Manajemen Utang
𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
a. Rasio Utang =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑒𝑡
Keterangan
𝐸𝐵𝐼𝑇
b. Rasio kelipatan pembayaran bunga =
𝐵𝑒𝑏𝑎𝑛 𝐵𝑢𝑛𝑔𝑎
2015 2016 2017
692.244.770.026 691.884.130.259 634.164.067.903
6.253.916.286 8.026.998.259 23.761.732.536
Keterangan
4. Profitabilitas
𝐿𝑎𝑏𝑎 𝑏𝑒𝑟𝑠𝑖ℎ
a. Margin laba atas penualan =
𝑝𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
Keterangan
𝐿𝑎𝑏𝑎 𝑏𝑒𝑟𝑠𝑖ℎ
b. ROA =
𝑡𝑜𝑡𝑎𝑙 𝑎𝑠𝑒𝑡
Keterangan :
5. Nilai Pasar
ℎ𝑎𝑟𝑔𝑎 𝑝𝑒𝑟𝑠𝑎ℎ𝑎𝑚
a. Rasio harga/ laba =
𝑙𝑎𝑏𝑎 𝑝𝑒𝑟 𝑠𝑎ℎ𝑎𝑚
2015 2016 2017
1,750 1,970 1,800
116 119 121
= 15,086 = 16, 555 = 14,876
Keterangan :
𝑒𝑘𝑢𝑖𝑡𝑎𝑠 𝑏𝑖𝑎𝑠𝑎
b. Nilai buku per saham =
𝑗𝑢𝑚𝑙𝑎ℎ 𝑠𝑎ℎ𝑎𝑚 𝑏𝑒𝑟𝑒𝑑𝑎𝑟