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Analisa Laporan Keuangan - Analisa Rasio -

Analisa Laporan Keuangan - Analisa Rasio -. by Rizky Supriadi Email : rizky_supriadi@yahoo.com Blog : ekonomiunair.wordpress.com. Pembukaan. Tujuan kuliah Akuntansi Tujuan Analisa Laporan Keuangan Sebagai Indicator tool Case : Warren Buffet Case : Saham, Option  prediksi future

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Analisa Laporan Keuangan - Analisa Rasio -

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  1. Analisa Laporan Keuangan- Analisa Rasio - by Rizky Supriadi Email : rizky_supriadi@yahoo.com Blog : ekonomiunair.wordpress.com

  2. Pembukaan • Tujuan kuliah Akuntansi • Tujuan Analisa Laporan Keuangan • Sebagai Indicator tool • Case : Warren Buffet • Case : Saham, Option  prediksi future • Case : indicator mobil/ motor • Manfaat belajar Analisa Laporan Keuangan

  3. Rasio Analysis • Financial ratios are ussually expressed as a percent or as times per period. • 1. Liquidity ratios, measure a firm’s ability to meet its current obligations. Include efficiency. • 2. Leverage ratios (borrowing capacity), measure the degree of protection of suppliers of long-term funds.

  4. 3. Profitability ratios, measure the earning ability of a firm. Include measures of the use of assets in general. • 4. Ratios for Investors, special group of ratios. • 5. Cash flow ratios.

  5. Pengelompokan lain Rasio • Rasio Likuiditas, mengukur kemampuan perusahaan memenuhi kewajiban jangka pendeknya. • Rasio Aktivitas, mengukur sejauh mana efektivitas penggunaan aset dengan melihat tingkat aktivitas aset. • Rasio Solvabilitas, mengukur sejauh mana kemampuan perusahaan memenuhi kewajiban jangka panjangnya.

  6. Rasio Profitabilitas, melihat kemampuan perusahaan menghasilkan laba (profitabilitas). • Rasio Pasar, melihat perkembangan nilai perusahaan relatif terhadap nilai buku perusahaan.

  7. Kelima rasio tersebut melihat prospek dan resiko perusahaan pada masa yang mendatang.

  8. There is no A Standard list of ratios or standard computation of ratios. • Ratios are interpretable in comparison with: • Prior ratios, • Ratios of competitors, • Industry ratios, • Predetermined standards.

  9. The trend of a ratio and the variability of a ratio are important considerations. • A ratio should represent a good absolute number. • The ratio analysis must be understood in terms of the accounting principles used and the business practices and culture of the country.

  10. Bandingkan

  11. Analisis Du Pont • Untuk mempertajam analisis, Du Pont mengembangkan analisis yang memisahkan profitabilitas dengan pemanfaatan aset. • Analisis Du Pont menghubungkan 3 macam rasio : ROA, Profit Margin, dan perputaran aktiva. • ROA = Profit Margin x Perputaran Aktiva

  12. Profit Margin • Perputaran Aktiva ROA • 1 ROE • Rasio Total Hutang Rasio Modal ke Total Aset Saham ke Total Aset

  13. Kesimpulan dari Analisa Du Pont : • 1. untuk menaikkan ROA, perusahaan dapat menaikkan Profit margin, atau menaikkan perputaran aktiva, atau menaikkan keduanya sambil mempertahankan tingkat hutang.\ • 2. untuk menaikkan ROE, perusahaan dapat menaikkan Financial Leverage (menaikkan hutang), sambil mempertahankan ROA. • 3. untuk menaikkan ROE, perusahaan dapat menaikkan ROA dan Hutang secara bersamaan.

  14. Tugas

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