NikenKwindarstuti (2009) Analisis Rasio Keuangan Metode Radar Untuk Menilai Kinerja Keuangan Perusahaan (Studi Pada PT. Gudang Garam, Tbk dan PT. H. M. Sampoerna, Tbk yang Terdaftar di BEI Periode 2005-2007). Sarjana thesis, Universitas Brawijaya.
Abstract
Setiap usaha tidak lepas dari adanya persaingan, baik usaha skala kecil, skala menengah dan skala besar. Perusahaan yang tumbuh dan berkembang dituntut mempunyai daya saing yang tinggi untuk membuktikan dan menunjukkan eksistensinya dalam dunia bisnis. Persaingan yang kompetitif mendorong perusahaan memiliki kinerja yang baik, sehingga penilaian kinerja keuangan perusahaan diperlukan untuk mengevaluasi adanya perubahan sumber daya yang dimiliki perusahaan tersebut. Krisis ekonomi yang terjadi sejak tahun 1997 membawa dampak nyata terhadap perekonomian Indonesia secara keseluruhan. Salah satu industri yang masih bertahan sampai saat ini adalah industri rokok. Kondisi industri rokok yang stabil menjadi salah satu landasan kuat bagi perekonomian negara disamping sektor industri lainnya. Baik atau buruknya kinerja keuangan perusahaan dapat diketahui melalui analisis rasio keuangan, namun terdapat kekurangan dalam analisis tersebut yaitu kurangnya wawasan jangka panjang, maka dalam penelitian ini menggunakan analisis rasio metode radar yang merupakan penyempurnaan analisis rasio keuangan, tujuannya memberikan jawaban menyeluruh tentang posisi keuangan dan kemungkinan perkembangannya. Penelitian ini bertujuan untuk menilai kinerja keuangan perusahaan menggunakan analisis rasio keuangan metode radar. Jenis penelitian yang digunakan adalah studi kasus menggunakan metode penelitian deskriptif. Fokus penelitian pada kinerja keuangan perusahaan selama periode 2005-2007 yang telah dianalisis secara time series analysis. Pemilihan lokasi dan situs penelitian dilakukan di BEI dengan obyek penelitian perusahaan rokok yang termasuk dalam Tabacco Manufacturers yaitu PT. Gudang Garam, Tbk dan PT. H. M. Sampoerna, Tbk. Data yang digunakan dalam penelitian diambil dari data sekunder yang disediakan oleh BEI, berupa laporan keuangan neraca dan laporan rugi laba. Teknik pengumpulan data menggunakan teknik dokumentasi sedangkan teknik analisis yang dilakukan yaitu bengan melakukan perhitungan melalui tahapantahapan tertentu dimana dari perhitungan tersebut kemudian digambar chart radar untuk masing-masing perusahaan sehingga akan diketahui bagaimana posisi dan kinerja keuangan perusahaan yang bersangkutan. Hasil dari penelitian menunjukkan bahwa PT. Gudang Garam, Tbk memiliki kinerja keuangan yang buruk, perusahaan tidak mampu menghasilkan laba bersih, secara keseluruhan rasio profitabilitas dan rasio utilisasi aktiva dapat dikatakan buruk. Sementara itu PT. H. M. Sampoerna memiliki kinerja keuangan yang stabil karena fluktuasinya rendah juga mempunyai rasio yang sebagian besar berada diatas rata-rata industri walaupun mempunyai prosentase hutang yang tinggi namun PT. H. M. Sampoerna mampu membayar beban bunga. Berdasarkan analisis rasio keuangan metode radar yang diterapkan pada kedua perusahaan rokok yang terdaftar di BEI dapat disimpulkan bahwa PT. H. M. Sampoerna memiliki kinerja keuangan yang lebih baik dibanding PT. Gudang Garam.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2009/258/050902248 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 20 Aug 2009 10:40 |
| Last Modified: | 19 Oct 2021 04:15 |
| URI: | http://repository.ub.ac.id/id/eprint/114113 |
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