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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. TELEKOMUNIKASI INDONESIA, PT. XL AXIATA, PT. INDOSAT TBK

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ABSTRACT AI\ALYSIS OF FTNA}ICIAL STATEMENTS INMEAST'RING TIM, I.INANCIAL PERFORMANCE OF TELECOMMUMCATIONS INDONESIA' PT' )(L AXIATA PT. II\IDOSAT TBK By Yustri Yanti Sitenggang The purpose of this rcsearch was to detemine how the ratio aralysis of financial in measuring the financial perforrnance of the three companies, namely PT. Telekom, PT. )(L Axiatq PT. Indosal Tbk. This was the third company that has gone public. The methodology of research that'used by rhe rmiter was descriptive research, which the data werc collected based on the real situation, processed, analyzed and Iinally took conclusion In analyzing the fioancial statemeots the researcher used quantitative data- And data analysis techniques that used by researchers was a fimncial ratio. There were the ratio of liquidity, solvency ratios, astivity ratios and profitability ratios, and used comparative analysis of horizontal and vertical comparative "nalysis for the financial statements of the balance sheet and profit and loss to know financial perfomrance oftie three companies. Based on the results of the survey revealed that financial statement's analysis that used financial ratios at PT. Telkorr" PT. )(L Axiata" PT. Indosat were the highest in the year 2009-2013 were as follows PT. Telkom in 2012a d 2013 by l.t6 times. Quick highest ratio was PT. Telkom in 2013 by 1.15 times. Debt to asset ratio in 2009 was PT. )(L Axiata that amomted to 67.85%, debt to equity r*io of the three companies in 2ff)9 was PT. Xt Axiata by 211.03o/o.Invertory turnover was PT. XL Axiata of the yan 2012 amounted to 689.23 times, asset tumover was PT. Telecommunications Indonesia, b 2012 amormted to 0.66 tim*, frxed asset tumover was PT. Telkom in 2013 that amounted to 55.02 times. net profit margin was PT. Telkom in 2013 amounted to 35.54%,R.OA was PT. Telkom, h20l2by 23.M%, ROE was PT. Telkom in 2009 amounted to 36.710/o. The analysis perfomrance of the comparative fnancial $atements based on thg., financial stat€.metrts of vertical and horizontal fiaansial state,ments. UabiliEk (iabilities) were highest for the horimntal in the comparison of the ttrce companies were PT. Telkom in 2010-2009 amounted lo 296.440/o. For the financial statements of the company's third vertical had increase{ especially in trade payables at PT. Telkom in 2009 amouated ts 10.09/o, and the lowest in 2012at0.39Yo.