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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is Current Ratio?
current assetscurrent liabilities
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11/03/15
Current Ratio
Tahun Perhitungan Hasil
2! 2""##$%#&'#!!& 2.(
2!! 2$'!"($%!2&(!($ !.#
2!2 2)2('##%!2&'2 2.$
2!( (2""2#'%!#$"!(# !.)& 2!$ $##'"()%22)&!)&) !.&
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms Acid Test Ratio?
current assets - inventoriescurrent liabilities
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11/03/15
cid test ratio
Tahun Perhitungan Hasil
2! 2""##$+')$$!$!%#&'#!!& !.$)
2!! 2$'!"($+)'()($(%!2&(!($ !.$
2!2 2)2('##+""&)!))%!2&'2 !.$$
2!( (2""2#'+&!)'(#%!#$"!(# !.2)
2!$ $##'"()+&$'$&$'%22)&!)&) !.$(
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What is the firms Average Collection Peri
accounts receivabledaily credit sales/365
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11/03/15
,erage Collection Period
Tahun Perhitungan Has
2! 22$'#""%-(&$(()%()'
2!! 2'&$&$%-$'((22')%()'
2!2 2)#)#("%-')%()'
2!( $()&%-'')2()'"%()' 2!$ 2#&)"2#%-)('#$$'2%()'
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms Operating Income Retur
Investment (OIROI)?
operating incometotal assets
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11/03/15
/IR/I
Tahun Perhitungan Hasil-0ersent
2! )2#))(%$"2"'#''
2!! )&'!!#%'('&'#((
2!2 )(#"')%'#(2$2"
2!( )!!!&))%"")!!$!) 2!$ "2&"(2%&'#(&&&'
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is their Operating Profit argin?
erating income(laba sebelum pajak dsales(penjualan)
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11/03/15
o0erating 0rot 3argin
Tahun Perhitungan Hasil-0ersent
2! )2#))(%(&$(()
2!! )&'!!#%$'((22')
2!2 )(#"')%')
2!( )!!!&))%'')2()'" 2!$ "2&"(2%)('#$$'2
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is their Total Asset Turnover?
salestotal assets
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Total sset Turn /,er
Tahun Perhitungan Hasil-kali
2! (&$(()%$"2"'#''
2!! $'((22')%'('&'#((
2!2 ')%'#($'
2!( '')2()'"%"")!!$!) 2!$ )('#$$'2%&'#(&&&'
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms Accounts Receiva!le
Turnover?
credit salesaccounts receivable
-Penjualan diperoleh dari laporan laba rugi perusahaan-
Piutang diperoleh dari neraca perusahaan yaitu disisi piutang usaha
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ccounts recei,e4le turno,e
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Tahun Perhitungan Hasil(times)
2010 38403360/2245977 17.09
2011 45332256/2584084 17.54
2012 50060000/2696937 18.56
2013 55623657/4360898 12.75
2014 63594452/2986729 21.29
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms Inventor" Turnover?
cost of goods sold(beban pokok penjualannventory(Persediaan)
-!eban pokok penjualan berada di laporan laba rugi-persediaan berada di neraca
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In,entor5 turn o,er
11/03/15
Tahun Perhitungan Hasil(times)
2010 25916354/5644141 4.59
2011 32749190/6536343 5.01
2012 42017559/7782594 5.3
2013 42017559/8160539 5.14
2014 46544646/8454845 5.50
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms #i$ed Asset Turnover?
"ales(penjualan)fi#ed assets(asset tet
-"ales terdapat di laporan laba rugi-fi#ed asset terdapat di neraca
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Fi6ed asset turn o,er
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Tahun Perhitungan Hasil(ali)
2010 38403360/11737142 3.27
2011 45332256/12921013 3.50
2012 50060000/15805224 3.16
2013 55623657/22237661 2.50
2014 63594452/22011488 2.89
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is %&s &e!t Ratio?
total debttotal assets
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7e4t ratio
11/03/15
Tahun Perhitungan Hasil(!resentase)
2010 22423117/42275955 53.03
2011 21975708/53585933 41.01
2012 25249168/59389405 42.51
2013 39719660/77611416 51.17
2014 44710509/85938885 52.02
What is the firms Times Interest 'arn
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is the firms Times Interest 'arn
Ratio?
operating incomeinterest e#pense
-$perating income adalah laba usaha sebelum biaya pajak dan beban bunga% dilihat-- ntersest pense adalahbeban bunga pinjaman% dilihat di lap laba
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Ti3es Interest earned ratio
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Tahun Perhitungan Hasil(times)
2010 6296063/1171698 5.372011 6851019 /936060 7.31
2012 6877782 /1082319 6.35
2013 6111866/2699919 2.26
2014 7208732 /1552958 4.64
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
Return on '*uit"
How well are the frmsmanagers maximizingshareholder wealth?
What is %&s
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Finance I.K. Gunarta Jurusan Teknik Industri ITS
What is %& s
Return on '*uit" (RO')?
net incomecommon e'uity
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R/8
11/03/15
Tahun Perhitungan Hasil(!ersen)
2010 4016793/24852838 16.162011 5017425/31610225 15.87
2012 4779446/34140237 13.99
2013 3416635/37891756 9.01
2014 5146323/41228376 12.48
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R/-Return /n sset
8arning a9ter ta6total akti,a
11/03/15
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R/
11/03/15
Tahun Perhitungan Hasil(!ersen)
2010 3934808/47275955 8.322011 4891673/53585933 9.13
2012 4779446/59389405 8.04
2013 6111866/77611416 7.87
2014 7208732/85938885 8.38