Perbandingan Kinerja PT Semen Indonesia Tbk dan PT Semen Baturaja Tbk dengan Metode Common Size

Authors

  • Elga Rani Pangestu Universitas Singaperbangsa Karawang
  • Hari Sulistiyo Universitas Singaperbangsa Karawang

DOI:

https://doi.org/10.23887/jiah.v12i2.46535

Keywords:

Company Performance, Financial Statements, Common Size Method

Abstract

Companies need financial reports to assess the performance of their company's performance. The performance is assessed from the results of the financial position that occurred in a certain period. In this research, PT Semen Baturaja Tbk. and PT Semen Indonesia Tbk. become the object of research by using descriptive quantitative models through the common size method in the financial statements of each company. The results of the assessment showed a significant increase in the finances of PT Semen Baturaja Tbk. so that the company's performance is said to be good. Meanwhile, PT Semen Indonesia Tbk. even show the opposite result. The financial position of PT Semen Indonesia Tbk experienced a shock to reduce the percentage of the company's profit in 2021 due to an increase in the cost of goods sold, one of which was. In this condition, it also resulted in a decrease in the company's performance and their finances. If this continues, especially during this pandemic and economic recovery, it will further worsen the company's situation. In addition, there is an increase in coal prices which will further affect production costs.

References

Hari Sulistiyo, S. S. (2017). Praktikum Analisis Laporan Keuangan Bagi Mahasiswa Dan Praktikan. Jakarta: Mitra Wacana Media.

Latifah, A. F. (2014). ANALISIS COMMON SIZE STATEMENT UNTUK MENILAI KINERJA KEUANGAN PT SEMEN INDONESIA, Tbk. Jurnal Ilmu dan Riset Manajemen, Volume 3 nomor 5.

Rifardi, R. (Desember 2019). Analisis Kinerja Keuangan Dengan Menggunakan Metode Common Size Pada PT Holcim Indonesia Tbk. COSTING:Journal of Economic, Business and Accounting, Volume 3 Nomor 1.

Z, M. H., Satriyono, G., & Nursamsu. (Desember 2018). Analisis Common Size Untuk Menilai Kinerja Keuangan Perusahaan Pada PT Indosat Tbk dan PT Telkomunikasi Tbk (tahun 2014-2

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Published

2022-11-02

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Section

Articles