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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. TELEKOMUNIKASI INDONESIA JAKARTA

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ABSTRACT ANALYSIS OF FINANCIAL REBORT TO MEASI'RE FINANCIAL REFORT PERFORMANCE AT PT TELEKOMT]NIKASI INIX)I{ESIA JAKARTA By: Khristopel Dolokdaribu This research is done to know the implementation of financial analysis report and financial performance in PT TELEKOMIJNII(ASI INDONESIA from 2003 to 200?. The method used in this research in descriptive metho4 it means lhe data were collected base on rcal condition, processed, analyzd, and finally taken conclusion. The data were taken with interview and documentation study. The data were procesed using ratio analysis include liquidity ratio, leverage ratio, activity ratio and profitability ratio, along witlr vertical comparison analysis and horizontal comparison analysis. Financial analysis report base on ratio analysis from 20[.3 lo 2OO7 for current ratio avenge 76,O340/o. Quick ratio average 7 4,6820/o. Cash ratio average 43'304%. Debt ratio average 53,74"/o. Ml to equity average 149,4o/o. Equity multiplier average 26P/o. Total ass€t tumover averuge 0,6446 times. Average collection period average 3l days. Fixed asset turnover average 0,784 times. Net profit margin average 20,82/o- Retum ofasset averuge 13,42%o. Return of equity avetage 36,68%o. Base on vertical balance sheet analysis was grow up especially for cash and equivalent cash. The equity was increase for las five years. For vertical income statement performance was increase especially for net income. Horizontal balance sheet analysis was increase for liabilities company. For horizontal income staternent analysis was increase for net income.