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    Faizal
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    This document contains calculations and analysis of various financial ratios for a company. It includes ratios to measure liquidity, solvency/leverage, profitability, activity, and market value. The liquidity ratios calculated are current ratio, quick ratio, and cash ratio. Solvency/leverage ratios include total debt to total assets and total debt to equity. Profitability ratios encompass gross profit margin, net profit margin, return on assets, return on equity, operating profit margin, and return on investment. Activity ratios consist of total asset turnover, receivable turnover/average collection period, inventory turnover/average days inventory, and fixed asset turnover. For market value, the document calculates the price earnings ratio and market to

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    matrikulasi

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    This document contains calculations and analysis of various financial ratios for a company. It includes ratios to measure liquidity, solvency/leverage, profitability, activity, and market value. The liquidity ratios calculated are current ratio, quick ratio, and cash ratio. Solvency/leverage ratios include total debt to total assets and total debt to equity. Profitability ratios encompass gross profit margin, net profit margin, return on assets, return on equity, operating profit margin, and return on investment. Activity ratios consist of total asset turnover, receivable turnover/average collection period, inventory turnover/average days inventory, and fixed asset turnover. For market value, the document calculates the price earnings ratio and market to

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    38 views8 pages

    Matrikulasi

    Uploaded by

    Faizal
    This document contains calculations and analysis of various financial ratios for a company. It includes ratios to measure liquidity, solvency/leverage, profitability, activity, and market value. The liquidity ratios calculated are current ratio, quick ratio, and cash ratio. Solvency/leverage ratios include total debt to total assets and total debt to equity. Profitability ratios encompass gross profit margin, net profit margin, return on assets, return on equity, operating profit margin, and return on investment. Activity ratios consist of total asset turnover, receivable turnover/average collection period, inventory turnover/average days inventory, and fixed asset turnover. For market value, the document calculates the price earnings ratio and market to

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    of 8

    FAIZAL UMAR

    NIM : C2C019053
    WEEKEND
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    1. Ratio Likuiditas
    a. Current Ratio
    Current Ratio = Aktiva Lancar
    Hutang Lancar
    = Rp. 38.700.000
    Rp. 15.100.000
    = 2,56
    b. Quick Ratio
    Quick Ratio = Aktiva Lancar – Persediaan
    Hutang Lancar
    = Rp. 38.700.000 – Rp. 18.000.000
    Rp. 15.100.000
    = 1,37
    c. Cash Ratio
    Cash Ratio = Kas + Efek
    Hutang Lancar
    = Rp. 8.500.000
    Rp. 15.100.000
    = 0,56

    2. Ratio Solvabilitas / Leverage


    a. Total Debt to Total Asset Ratio
    Total Debt to Total Asset Ratio = Total Hutang
    Total Aktiva
    = Rp. 15.100.000
    Rp. 51.250.000
    = 0,29
    b. Total Debt to Equity Ratio
    Total Debt to equity Ratio = Total Hutang
    Total Modal Sendiri
    = Rp. 15.100.000
    Rp. 36.150.000
    = 0,42
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    3. Ratio Rentabilitas / Profitabilitas


    a. Gross Profit Margin
    Gross Profit Margin = Laba kotor
    Penjualan Bersih
    = Rp. 29.500.000
    Rp. 93.500.000
    = 0,32
    b. Net Profit Margin
    Net Profit Margin = Laba Bersih (EAT)
    Penjualan Bersih
    = Rp. 14.150.000
    Rp. 93.500.000
    = 0,15
    c. Return On Asset
    Return On Asset = Laba Operasi (EBIT)
    Total aktiva
    = Rp. 18.050.000
    Rp. 51.250.000
    = 0,35
    d. Return on Equity
    Return on Equity = Laba Bersih (EAT)
    Modal Sendiri
    = Rp. 14.150.000
    Rp. 36.150.000
    = 0,39
    e. Operating Profit Margin
    Operating Profit Margin = Laba Operasi (EBIT)
    Penjualan Bersih
    = Rp. 18.050.000
    Rp. 93.500.000
    = 0,19
    f. Return On Investment
    Return On Investment = Laba Bersih (EAT)
    Total Aktiva
    = Rp. 14.150.000
    Rp. 51.250.000
    = 0,28
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    4. Ratio Aktivitas
    a. Total Asset Turn Over (TATO)
    TATO Ratio = Penjualan Bersih
    Total Aktiva
    = Rp. 93.500.000
    Rp. 51.250.000
    = 1,82 x
    b. Receivable Turn Over (RTO) & Average Collection Period (ACP)
    RTO Ratio = Penjualan Kredit
    Piutang
    = Rp. 93.500.000
    Rp. 11.000.000
    = 8,5 x
    ACP Ratio = 360 Hari
    RTO
    = 360 Hari
    8,5 x
    = 42 Hari
    c. Inventory Turn Over (ITO) & Average Day’s Inventory (ADI)
    ITO Ratio = Harga Pokok Penjualan
    (Rata-rata) Persedian
    = Rp. 64.000.000
    Rp. 18.000.000
    = 3,6 x
    ADI Ratio = 360 Hari
    ITO
    = 360 Hari
    3,6 x
    = 100 Hari
    d. Fixed Asset Turn Over (FATO)
    FATO Ratio = Penjualan
    Aktiva Tetap Bersih
    = Rp. 93.500.000
    Rp. 12.550.000
    = 7,45 x
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    5. Ratio Nilai Pasar


    Diketahui bahwa berdasarkan rilis laporan keuangan PT Tambang Batubara Bukit
    Asam Tbk terbaru untuk kinerjanya setahun penuh di tahun 2017, laba bersih
    PTBA adalah 4,476 triliun. Adapun jumlah lembar saham yang beredar adalah
    10,5 milyar lembar.
    Harga Saham Terbaru PTBA

    a. Price Earning Ratio (PER)


    Price Earning Ratio (PER) = Harga Pasar per Lembar Saham
    Laba per Lembar Saham (EPS)

    Ket : EPS = Laba Bersih


    Jumlah Saham
    = Rp. 4.476.450.000.000
    10.540.375.745 Saham
    = 424,69 = 425 (Dibulatkan)

    Price Earning Ratio (PER) = Harga Pasar per Lembar Saham


    Laba per Lembar Saham (EPS)
    = Rp. 2.890
    425
    = 6,8 x
    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    Contoh Lap Perub Ekuitas PT HM Sampoerna Tbk (HMSP) :

    Jumlah saham beredar HMSP di laporan keuangan :

    Harga saham HMSP per 31 Des 2018 adalah 3.710


    FAIZAL UMAR
    NIM : C2C019053
    WEEKEND

    b. Market to Book Value (MBV) atau Price to Book Value (PBV)


    MBV / PBV = Harga Pasar per Lembar Saham
    Nilai Buku per Lembar Saham

    Ket : Nilai Buku per Lembar Saham = Jumlah Ekuitas


    Jumlah Saham
    = Rp. 35.358.253.000.000
    116.318.076.900 Saham
    = 303,979 = 304 (Dibulatkan)

    MBV / PBV = Harga Pasar per Lembar Saham


    Nilai Buku per Lembar Saham
    = Rp. 3.710
    304
    = 12,204 x

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