ANALISIS COMMON SIZE PT BANKALTIMTARA
This study was conducted to analyze and determine items in the balance sheet and income statement of PT Bankaltimtara during the 2017-2020 period in terms of using common size analysis.
The analytical tool used in this study is a common size analysis of the components of assets and liabilities in the balance sheet and in the income statement.
The results of the study show that the items in the asset component on PT Bankaltimtara's balance sheet mostly decreased during the 2017-2020 period, where the largest decrease was in credit items, while the highest increase was shown in securities items. Most of the items in the liabilities component of PT Bankaltimtara's balance sheet decreased during the 2017-2020 period, where the largest decrease was in equity items, while the highest increase was shown in customer deposits.
Items in the profit and loss statement of PT Bankaltimtara, mostly experienced an increase during the 2017-2020 period, where the highest increase was in the post of allowance for impairment losses on financial assets, while the largest decrease was shown in the operating profit item.
Fachruddin, Muhammad. 2017. Analisis Kinerja Keuangan Berdasarkan Teknik Time Series Indeks Dan Common Size Pada PT Summarecon Agung. Digital Library Universitas Muhammadiyah Makassar. Online. https://digilib.unismuh.ac.id/dokumen/detail/3942/. Diakses pada hari Selasa, 2 Maret 2021, jam 18.00.
Jumingan. 2014. Analisis Laporan Keuangan. Jakarta: PT Bumi.
Munawir, S. 2014. Analisis Laporan Keuangan. Edisi Keempat. Yogyakarta: Liberty.
Prihastuti, Ayu K.Krisna, Kadek Rai Suwena, dan I Nyoman Sujana. 2019. Analisis Kinerja Keuangan Dengan Menggunakan Common Size Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016. Jurnal Pendidikan Ekonomi Undiksha. Volume 11 No. 1 Tahun 2019. e-ISSN: 2599 -1426
- There are currently no refbacks.