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ANALISIS LAPORAN KEUNGAN DALAM MENILAI KINERJA KEUANGAN PT MERCK TBK

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.{bstract Financial Statement Analysis In Assessing Financial Performance PT llerck Tbk By: Henry Siregar The research was conducted in order to assess the financial performance of financial statement analysis in the financial statements, the PT Merck Tbk year 2007-2011. The method used in this research is descriptive method, where the data is collected based on a real situation. Then presented and anal-'-zed so as to give an adequate response to the studied object and then can be deduced. Data sere obtained only fiom the financial statements. Financial s@tement analysis performed in this srudy is the use of financial ratio analysis of liquidity ratios, leverage ralios, activity ratios, profitabilitv ratios, as well as comparative analysis of honzontal and venrcal. Analysis of financial statements using financial ratios were as follows: current ratio of 2007 to 201I are as follows 6.1 times, 7.7 times, 5.03 times, 6.2 times, 7.5 times. Acid test ratio from the year 2007-2011 are as follows 4.3 times, 5.9 times, 3.86 times, 3.8 times, 5.6 times. Inventory in net working capital of 34Yo,27o/o, 29Vo, 45o/o,28%. Debt to asset ratio of 2007 to 2011 are as follows i5Yo, l2o/o. l8%, 16%, l5%. Debt to equity ralio of 2007 to 201 I are as folluws 18%, l4%, 22Vo, l9o/o, l8%. Inventory tumover in 2007 -2011 are as follows 7.1 times, 9 times, 9.41 times, 6.35 times, 7.4 times. Fixed asset mnrover in 2007 to 201I are as follows ll.6 times, ll.6 times, ll.2 times, ll.8 times, 15 times. Total asset turnover in 2007 to 20ll are as follows 1.65 times, 1.7 times, 1.73 times, 1.83 times, 1.57 trmes. ROA in 2007 to 20ll are as follows 27%,26%,33%,27%, 39%. ROE in 2007 to 2011 are a-s follows 31%,30%,42Yo,320/o,46010. Net profit margin in 2007 to 201I are as follov.,s l6%, 15o/o,20Yo,15%,25%. Based on the analysis done on the balance PT Merck Tbk dunng 20A7 to 2011. An increase in assets and equity each year. Based on the analysis conducted on the income statement for the year 2007 to 2011, there was an increase in sales every year.