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Analisa Laporan Keuangan - Analisa Rasio -. by Rizky Supriadi Email : rizky\[email protected] Blog : ekonomiunair.wordpress.com. Pembukaan. Tujuan kuliah Akuntansi Tujuan Analisa Laporan Keuangan Sebagai Indicator tool Case : Warren Buffet Case : Saham, Option  prediksi future

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analisa laporan keuangan analisa rasio

Analisa Laporan Keuangan- Analisa Rasio -

by Rizky Supriadi

Email : [email protected]

Blog : ekonomiunair.wordpress.com

pembukaan
Pembukaan
  • Tujuan kuliah Akuntansi
  • Tujuan Analisa Laporan Keuangan
    • Sebagai Indicator tool
    • Case : Warren Buffet
    • Case : Saham, Option  prediksi future
    • Case : indicator mobil/ motor
  • Manfaat belajar Analisa Laporan Keuangan
rasio analysis
Rasio Analysis
  • Financial ratios are ussually expressed as a percent or as times per period.
  • 1. Liquidity ratios, measure a firm’s ability to meet its current obligations. Include efficiency.
  • 2. Leverage ratios (borrowing capacity), measure the degree of protection of suppliers of long-term funds.
slide4
3. Profitability ratios, measure the earning ability of a firm. Include measures of the use of assets in general.
  • 4. Ratios for Investors, special group of ratios.
  • 5. Cash flow ratios.
pengelompokan lain rasio
Pengelompokan lain Rasio
  • Rasio Likuiditas, mengukur kemampuan perusahaan memenuhi kewajiban jangka pendeknya.
  • Rasio Aktivitas, mengukur sejauh mana efektivitas penggunaan aset dengan melihat tingkat aktivitas aset.
  • Rasio Solvabilitas, mengukur sejauh mana kemampuan perusahaan memenuhi kewajiban jangka panjangnya.
slide6
Rasio Profitabilitas, melihat kemampuan perusahaan menghasilkan laba (profitabilitas).
  • Rasio Pasar, melihat perkembangan nilai perusahaan relatif terhadap nilai buku perusahaan.
slide8
There is no A Standard list of ratios or standard computation of ratios.
  • Ratios are interpretable in comparison with:
    • Prior ratios,
    • Ratios of competitors,
    • Industry ratios,
    • Predetermined standards.
slide9
The trend of a ratio and the variability of a ratio are important considerations.
  • A ratio should represent a good absolute number.
  • The ratio analysis must be understood in terms of the accounting principles used and the business practices and culture of the country.
analisis du pont
Analisis Du Pont
  • Untuk mempertajam analisis, Du Pont mengembangkan analisis yang memisahkan profitabilitas dengan pemanfaatan aset.
  • Analisis Du Pont menghubungkan 3 macam rasio : ROA, Profit Margin, dan perputaran aktiva.
  • ROA = Profit Margin x Perputaran Aktiva
slide12
Profit Margin
  • Perputaran Aktiva ROA
  • 1 ROE
  • Rasio Total Hutang Rasio Modal

ke Total Aset Saham ke Total

Aset

slide13
Kesimpulan dari Analisa Du Pont :
  • 1. untuk menaikkan ROA, perusahaan dapat menaikkan Profit margin, atau menaikkan perputaran aktiva, atau menaikkan keduanya sambil mempertahankan tingkat hutang.\
  • 2. untuk menaikkan ROE, perusahaan dapat menaikkan Financial Leverage (menaikkan hutang), sambil mempertahankan ROA.
  • 3. untuk menaikkan ROE, perusahaan dapat menaikkan ROA dan Hutang secara bersamaan.
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