ANALISIS KINERJA KEUANGAN BERDASARKAN METODE VERTIKAL-HORIZONTAL PADA PERUSAHAAN KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA

ANGGRIYANI BR. GIRSANG, MONALISA (2020) ANALISIS KINERJA KEUANGAN BERDASARKAN METODE VERTIKAL-HORIZONTAL PADA PERUSAHAAN KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Diploma thesis, Universitas Negeri Makassar.

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ARTIKEL-Monalisa Anggriyani Br. Girsang_1592040024-PENDIDIKAN AKUNTANSI.pdf

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Abstract

ABSTRACT This research aimed to study the analysis of financial performance based on the vertical-horizontal method in cosmetics and household goods listed in the Indonesia Stock Exchange for the past three years (2016-2018). The variable in this research was financial position (balance sheet) and income statement for 2016 to 2018. The data was collected through documentation. The data analyzed using the vertical method was the percentage analysis per component and the horizontal method was comparative analysis. Based in the result of the vertical analysis showed a statement of financial position (balance sheet) of cosmetics and household goods companies listed in the Indonesia Stock Exchange period 2016 to 2018 has a good financial performance, except for PT Unilever Indonesia Tbk. which had a low of liquidity. As for the income statement was still not good, where there are some companies’ profitability was low because the expenses tend to be greater than the total income/sales so that company suffer a loss. While the results of horizontal analysis on the statement of financial position (balance sheet) showed good financial performance, while the total assets, total liability and equity showed positive movements each period. As for the income statement is still not good, where sales of profit (loss) fluctuate and PT Mustika Ratu Tbk. showed negative tendencies. Keywords: Financial Performance, Vertical Analysis, Horizontal Analysis

Item Type: Thesis (Diploma)
Subjects: FAKULTAS EKONOMI > Pendidikan Akuntansi
Divisions: FAKULTAS EKONOMI
Depositing User: Pustakawan Amaluddin Zaihal
Date Deposited: 17 Mar 2020 05:17
Last Modified: 17 Mar 2020 05:17
URI: http://eprints.unm.ac.id/id/eprint/17481

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