ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED STATEMENT PADA PERUSAHAAN PT. TELEKOMUNIKASI INDONESIA (PERSERO) TBK

Abstract

ABSTRACT

The grand theory of this research is financial management, the study aims to determine and analyze the companies of the financial performance of Telecommunication companies using the profit and loss approach and added value based on financial ratios. The financial ratios used consist of Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Net Profit per Productive Asset.

Quantitative data analysis in the form of PT Telecommunication Indonesia’s financial reports. The analytical tool used to prove this research hypothesis is the Independent Sample T-test using SPSS.

The result show that (1) there are significant differences on the ROA ration analyzed with income statement approach and value added statement, (2) the are significant differences toward ROE ratio with income statement approach and value added statement, (3) the are significant differences toward NPM ratio with income statement approach and value added statement, (4) the are significant differences on the LBAP ratio if analyzed with income statement approach and value added statement. The overall results of the study are significant differences in financial performance with income statement approach and value added statement.