ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA PADA PT. GUDANG GARAM, Tbk.
ABSTRACT Analysis towards financial statement is need a measuring instrument. measuring instrument that can be used in order to analyze company's finance conditon that is use finance ratio. measuring instrument called with term financial ratios for balance ratio and operating ratios for profit ratio losts (Hanafi and Halim, 2003: 12). pass finance data analysis from yrs then, knowable weakness from company with result that assumed good enough. Historic analysis result of vital importance will mean for plan arrangement repair (policy) that be done in that time. with hold financial statement analysis company it a manager can detect conditon and performance development companies. This watchfulness aim is that is to detects finance performance in pt. salt warehouse, tbk that measuresed with liquidity ratio, ratio leverage, activity ratio and profitability ratio. analyzer that used in this watchfulness that is by using finance ratio analysis. Liquidity ratio analysis result that cover current ratio and acid test ratio knowable enhanced existence on performance perusahan. based on analysis solfabilitas that cover ratio debt ratio and tier show inclination existence experiences depreciation. calculation result time interest earned ratio show ability companies to fulfil permanence load shaped flower, or measures ability companies to fulfil permanence load shaped flower, or measures what far profit can decrease without company to experience finance difficulty because incapable of pay flower. activity ratio analysis result shows enhanced existence. profitability analysis result companies that cover gross profit margin, profit net margin and return on invesment show inclination existence experiences enhanced but such enhanced still in prosentase little. sale growth analyst result in general show enhanced existence, but such when be reviewed from bet profit growth show depreciation existence in the year 2008. from the result so can be said that although enhanced existence inclination existence on sale that produced but such not yet according to maximal in effort to get bet profit that got to company. Suggestion that can be submitted in this watchfulness that is supposed to liquidate current liabilities with the fluent assets belong to good and level prosentase very tall. company can decry investment in the form of provision, the mentioned caused by during four periods shows provision total very big. company supposed to defend or more repair system or credit terms that will applied, so that company supposed can to depress or demote day total to change credit is money supply.