ANALISIS LAPORAN KEUANGAN PADA PT. ANGKASA PURA II

Abstract

Abstract

Financial statements became the basis of calculation of financial ratio analysis for a variety of purposes including to planning the company's profit. Ratio-financial ratio can be described the company's performance and help business, Government and other financial statement users in making their financial decisions. One of them, namely the ratio of profitability. Profitability is the ability of a firm to generate earnings that can be used in the sustainability of its business. The outline of this research issue was how the role of the profitability ratios as a planning tool profit at PT. Angkasa Pura II? and how the influence of financial reporting against planning profit in the following period at PT. Angkasa Pura II?. The purpose of the research is to find out the role of the financial ratios against the planning of profit at PT. Angkasa Pura II and to know the influence of financial reporting against planning profit in the following period at PT. Angkasa Pura II.  The source of the data in this study is secondary data that is in the form of a brief history of the company, the organizational structure of the company, and the company's financial reports. Types of data used in this research is quantitative data. Engineering data retrieval is the documentation and tinjuan libraries. Methods of data analysis method deskriktif. The research results obtained that the management of the company is still not efficient in managing the company's assets to generate profits because based on the measurement of financial ratios are based on the income statement and balance sheet-year-2015-2017 experience drop in and do not meet the criteria of good corporate performance standards. PT. Angkasa Pura II has not been efficient in managing the company's assets to generate profits because based on the measurement of financial ratios by using the profitability ratios based on the balance sheet and income statement of the year 2015-2017 experience drop in and do not meet the criteria of the company performance standards baik.PT. Angkasa Pura II hasn't been able to make the ratio of profitability as a planning tool profit due to continued decline significantly to the profit of the company for the next two periods in a row. PT. Angkasa Pura II hasn't been able to meprediksi profits is going to happen in the next period due to the company's earnings decline. That is because the party has not been able to develop management measures in addressing the financial problems of the company.

Keywords: Analysis of Financial Statements, Ratio of Profitability