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ANALISIS LAPORAN KEUANGAN UNTUK MENGETAHUI KINERJA KEUANGAN PERUSAHAAN PADA PT. POS INDONESIA (Persero) BANDUNG

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ABSTRACT ANALYSIS OF FINANCIAL STATEMENTSTO I$IOW TIIE FINANCIAL PERFORMANCE OF TIIE COMPAIYY IN. POS DDOI\IESIA @crsero) BANDT'NG Deboreh Dinar Maria This study aims to determine how financial statcment analysis is used to know financial performancc at PT. Pos Lndonesia @ersero) Bandung. This research method is descriptive, while the data collection techniques are done using quantitative methods, which include: liquidity ratios, leverage ratios, activity ratios, aad the ratio of probabilities. And to determine the financial performance of companies using horizontal analysis and vertical analysis. Based on the rcsearch results unknown that PT. Pos Indonesia @ersero) Bandung. For liquidity ratio decreased current ratio in 201I of l.02 experienced raising current assets. At the cash ratio in 2008 increased by 0.82 in current liabilities, and the quick ratio increased in 20ll by 1.02 current liabilities, The leverage ratio debt ratio increased in 2008 by 95% of the assets financed by liabilities, debt to equity ratio decreased in 201 I by Rp.6, 39 debt, equity multiplier in 201 I decreased at 7, 44 corporate ass€ts. Activity mtio, working capital inuea.sed asset tumover is so high in the year 20ll amounted to 47.12, having raising asset hrmover in 20ll of 0.91. To net fixed asset tumover in 201I also experienced net sales rise by 3.58. Probability ratios, net profit margin in 20ll hsving enhenc€ment 0.05 gross profit, ROA / ROI penaiakm are also in the year 201 I na profit of 0.03, and for raising the ROE in 201 I had amounted to 0.26. Performance of the financial statements based on comparative analysis of financial stateNnents horizontal. Curent liabilities were highest for horizontal comparison in the years 2007-2009 with a percentage of 50.16%o, and lowest h 2008-2009 amounted tD (41.31)%. Comparative financial stat€ments vertical has increased particularly for accounts payable has a percentage of 0.87o/o in 2008, and the lowest n20ll atr0.69/o.