ANALISIS LAPORAN KEUANGAN DENGAN PENDEKATAN ANALISIS VERTIKAL PADA PT. TIRTA MAHAKAM RESOURCES TBK TAHUN 2017-2020

Abstract

This study aims to determine the growth of items in the financial statements of the company PT Tirta Mahakam Resources Tbk for 4 years, namely from 2017, 2018, 2019, and 2020 using the vertical analysis method. Indicators are measured using the common size vertical analysis method. This common size report is a form of report that shows the items in it expressed as a percentage. In the income statement, the percentage is based on total sales and in the balance sheet the percentage is based on total assets.

In this study, the data used are balance sheet reports and income statements for 4 years, namely the period 2017 to 2020. The data collection technique is carried out by the annual company documentation method and literature study.

The results showed that in the vertical analysis of common size, the financial statement items for the 2017-2020 period which experienced positive growth every year in the balance sheet report were short-term liability items and total liabilities.  For fixed asset items, total non-current assets and long-term liabilities in 2018 experienced negative growth, but in the following years,. As for the the income statement that experiences positive growth every year is the cost of goods sold item. For the item profit (loss) before tax in 2020 experienced positive growth of 28%, which previously in 2019 experienced negative growth of -3.25%. The after-tax profit (loss) item in 2020 also experienced positive growth of 29.59%, which in the previous two years experienced negative growth