Analisis Profitabilitas untuk Mengukur Kinerja Keuangan pada PT ABC Batam

Abstract

This final project aims to: (1) to know the calculation and analysis of financial profitability ratios as a source of information financial performance analysis of ABC Batam during the period 2011, 2012, and 2013. (2) to determine the performance of the financial profitability of ABC Batam based on standard financial valuation effective. The author uses data objects and research samples of annual financial statements are the income statement and balance sheet period in 2011, 2012, and 2013. Income statement and balance sheet of the company can be a source of information on the capabilities of sales and efficiency assets and capital held for profit optimal effort. The data obtained by the authors analyzed using descriptive methods regarding profitability ratios. The author uses the ratio of profitability to measure the company's financial performance; the formula associated with the profitability ratio consists of net profit margin (NPM), Total Assets Turn over, Retun on Assets (ROA) and Return on Equity (ROE). The results of this study concluded the performance of PT ABC Batam in less than the maximum gain in operating profit, although sales increased during the years 2011, 2012, and 2013.