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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. INDRA KARYA (PERSERO) WILAYAH III, JAKARTA

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This research purpose to determine the presentation of financial reports and ho\r the company's financial performance analysis, see through the financial statement at PT. Indm Karya (Persero) region III, Jakarta from 2007 until 2009. The research was done with descriptive method, with data collection tbrough interviews and document study. Measured in quantitative daa on the financial statements for 2007 until 2009 through a liquidity ratio, leverage ratio, activity ratio, and profitability ratios as well as horimntal and vertical analysis of financial statements. Writer doing research at PI. Indra Karya (Penero) region III, Jakarta from February 17,2010 to March 17 2010. The result of balance sheet presentation in 2007,2008, and 2009 ue total assets and total liabilities and equity increased by Rp.42.802.726.063,-, Rp.50.143.538.708, -, Rp.52.545.547.682,-. Resulrs presentingtheProfit/Loss in 2007, 2008, 2009 amounted to Rp.1.714.563.211,-, Rp.1.102.496.306,-, R:p.|.254.240.061, -. Results of analysis of financial ratios in the year 2007 , 2008 and 2009 that is Current ratio is 0.72, 0.78, and 0.76. Cash ratio is 0.0E, 0.12, and 0.17. Quick ratio 0,55;0,62; dan 0,70. Debt to total assets ratio was 0.74, 0.76, and 0.78. Debt to equity ratio 2.91,3.17, and 3.54. Total asset tumover 1.22,1.45, and 1.60. Fixed ass€ts tumover 2,38;3,23; dan 3,51. Gross profit margin 0.33; 0.23, and 0.21. Net profit margin of 0.03, 0.02, and 0.02. Retum on Investrnent 0.04, 0.02, and 0.02. Based on the analysis of company financial statements can be concluded that the financial performance of companies in general had increased n 2Cf7 and 2009. OnIy in the year 2008 experienced a decrease in net eamings.