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ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT.BRAUN MEDICAL INDONESIA,JAKRTA

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This research is done to determine how the results of analysis of financial statements, how the company's financial performance is evaluated with the financial statements, and how that analysis is used as a tool to assess the financial performance at pT. B. Braun Medical Indonesia by analyzing financial statements of the company from 2003unti12005. The method used in this research in descriptive method, it means the data were collected base on real conditiorl processed analyzed and finally taken conclusion. The data were taken with documentation study. The data were processed using ratio analysis include liquidity ratio, leverage ratio, activity ratio, and profitability ratio, along with vertical comparison analysis and horizontal comparison analysis. Financial analysis report base on ratio analysis from 2003 to 2005 for Current ratio ayerage 5,79. Quick ratio average 5,37. Cash ratio averuge 1,12. Debt ratio average 0,41. Solvability ratio average 2,43- Total debt to equity average 0,70. Inventory turnover ayerage 27,85. Average colletion period average 106,86. Fixed dssets turnoyer average 10,57. Tolal assets turnoyer averuge 2,04. Gross profit margin average 0,47 , Relurn on investment ayerage 0,49. Returh on ossets average 0,29. Net profit margin average 0,14. Based on vertical balance sheet analysis was grow up especially for receivable. Retained earnings was increase for last three years. For vertical income statement was increase especially for net income. Horizontal balance sheet analysis was increase in 2005 for assets, liabilities, and equity 7,97%, 5,6t%, and 9,62%o. For horizontal income statement analysis was increase for net income. Financial statement analysis can help the management to know the tendencies of every financial position. This shows the role of financial statement analysis as a tool to determine the company's financial performance.