Analisis Struktur Aset Dalam Mengukur Aktivitas Dan Profitabilitas Perusahaan

  • Gia Tamara Sukandi Universitas Muhammadiyah Sukabumi
  • Nor Norisanti Universitas Muhammadiyah Sukabumi
  • Acep Samsudin Universitas Muhammadiyah Sukabumi

Abstract

This study aims to determine the analysis of asset structure in measuring the activity and profitability of the household appliances sub sector listed on the IDX. This study uses descriptive quantitative method, secondary data in the form of financial statements of household appliances sub-sector 2015 to 2017. The analysis used is horizontal analysis to measure asset structure, accounts receivable turnover (RTO), inventory turnover (ITO), working capital turnover ( WCTO), fixed asset turnover (FATO), total asset turnover (TATO), asset return (ROA) and using industry standard averages. The results showed that for three periods PT. Integra Indocabinet Tbk has increased its assets and profits. Whereas PT. Chitose Internasional Tbk and PT. Kedaung Indah Can Tbk experienced a fluctuation in assets, and an increase in profit. PT. Langgeng Makmur Industri Tbk experienced a decline in assets and profits. Conclusion, the company that is said to be good is a company that exceeds the industry average. While companies with low values ​​are due to the value obtained does not always exceed the average industry standard.

Keywords: Activity, Asset Structure, and Company Profitability

References

Hanafi M. Mamduh dan Abdul Halim. (2014). Analisis Laporan Keuangan. Yogyakarta:UPP STIM YKPN

Hery.(2015). Analisis Laporan Keuangan. Yogyakarta: CAPS

Kasmir. M.M. (2015). Analisis Laporan keuangan. Jakarta: PT. Raja Grafindo

Munawir, S. (2010). Analisis Laporan Keuangan Edisi Kempat. Cetakan Kelima Belas. Yogyakarta: Liberty

Samsuddin, Lukman. (2011). Managemen Keuangan Perusahaan. Rajawali Pers

Astuti dan Hotima. (2016). Variabel yang Mempengaruhi Struktur Modal dengan Profitabilitas sebagai Variabel Intervening (Studi pada Industri Manufaktur di Bursa Efek Indonesia). UNEJ e-Proceeding, 398-413.
Published
2020-06-26
Abstract viewed = 4 times
PDF downloaded = 1 times