ANALISIS VERTIKAL DAN HORIZONTAL TERHADAP LAPORAN KEUANGAN PT PERKEBUNAN NUSANTARA III (PESERO) MEDAN

Authors

  • Anitha Paulina Tinambunan FE, Universitas Katolik Santo Thomas SU

DOI:

https://doi.org/10.54367/jmb.v17i1.134

Keywords:

Vertical and Horizontal Analysis

Abstract

This study aims to see the development of assets, profit / loss and observe financial ratios as projected financial performance of PT Perkebunan Nusantara III (PTPN III) Medan for the last 3 years ie the period of 2010 until 2012. From the results of vertical analysis known factors Causing the fluctuation of PTPN III financial ratios are: a) Liquidity increases due to the decrease in short-term liabilities; B) Solvency increases as a result of the increase in total debt; C) The creditability of accounts receivable collectability has improved; D) The profitability of a company decreases due to lower net income, increased assets and equity; E) Declining profitability is caused by the global economic crisis. While the results of comparison analysis are: 1) Current assets increased in 2011 and decreased in 2012 resulting from a reduction in cash, cash equivalent of third party receivables; 2) Fixed assets due to increased ownership of facilities / infrastructure and buildings; 3) Short-term debt increased in 2011 but decreased in 2012 due to decreased contractor debt, tax debt and bank debt; 4) Long-term debt increased due to increased deferred employee benefits and deferred tax liabilities; 5) Increased equity caused by increased issued and paid-up capital of the company; 6) Reduced net sales of palm oil, rubber and palm kernel and its derivatives due to falling selling prices; 7) Net income increased in 2011 but in 2012 is reduced and far from the planned company.

Downloads

Download data is not yet available.

Author Biography

Anitha Paulina Tinambunan, FE, Universitas Katolik Santo Thomas SU

Dosen Tetap UNIKA Santo Thomas SU

References

Brigham F, Eugene dan J. F. Houston. 2001. Fundamentals of Financial Management

(Manajemen Keuangan), Alih Bahasa Dodo Suharto & Herman Wibowo, Buku I, Edisi

Kedelapan, Erlangga, Jakarta.

Harahap, Sofyan Syafri. 2009. Analisis Kritis atas Laporan Keuangan, PT Raja Grafindo

Persada, Jakarta.

Kasmir. 2011. Analisis Rasio Keuangan, Rajawali Pers, Jakarta.

Munawir, S. 2001. Analisis Laporan Keuangan, Liberty, Yogyakarta.

Riyanto, Bambang. 2001. Dasar-Dasar Pembelanjaan Perusahaan, BPFE, Yogyakarta.

Internet :

Restikautami. 2012. Analisis Laporan Keuangan. Http://blogspot.com/../analisis laporan keuangan/Senin, 19 Maret 2012). Diakses tgl 24 Maret 2014.

Http://www.Gema Rosari, Metode dan Teknik Analisis Laporan Keuangan, Tuesday, March 15, 2011). Diakses tgl 31 Maret 2014.

Fadhilanalisis.blogspot.com/2011/10/analisis laporan keuangan.html Diakses Senin, 31 Maret 2014 jam 17.59

Published

2017-12-27

How to Cite

Tinambunan, A. P. (2017). ANALISIS VERTIKAL DAN HORIZONTAL TERHADAP LAPORAN KEUANGAN PT PERKEBUNAN NUSANTARA III (PESERO) MEDAN. Jurnal Manajemen Dan Bisnis, 17(1), 1–15. https://doi.org/10.54367/jmb.v17i1.134

Issue

Section

Artikel