ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA Tbk TAHUN 2014 – 2015 BERDASARKAN KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 TENTANG PENILAIAN TINGKAT KESEHATAN BADAN USAHA MILIK NEGARA
Abstract
Financial ratio analysis to help determine the level of financial performance is
good or otherwise. The purpose of this study was to analyze financial performance
PT Telekomunikasi Indonesia Tbk Year 2014-2015 by the Minister of State-Owned
Enterprises No. KEP-100 / MBU / 2002 on Evaluation of Health State-Owned
Enterprises in terms of the ratio of reward to shareholders (ROE), Rewards
Investment (ROI), Cash Ratio, Current Ratio , Collection Periods, Inventory
Turnover, total asset Turnover, and the ratio of equity capital to total assets. This
research is a case study on PT Telekomunikasi Indonesia Tbk years 2014-2015. The
data used is the quantitative and qualitative data. Sources of data in the study using
secondary data. Secondary data in this study of the financial statements.
Telekomunikasi Indonesia Tbk, which is obtained through the website of Indonesia
Stock Exchange data collection methods were used: documentation. Data analysis
technique used to use descriptive analysis. In conclusion that: (1) performance
appraisal PT Telekomunikasi Indonesia Tbk in 2014 earned a score of 62,6, or
89,43% of the total score should have been 70, based on the assessment of the level
of Health State-owned PT Telkom is in the category AA 80 < TS <= 95 with healthy
values. (2) performance appraisal PT Telekomunikasi Indonesia Tbk in 2015 gained
63,1, or 90,14% of the total is supposed to be 70, based on the assessment of the
level of Health State-owned PT Telkom is in the category AA 80 < TS <= 95 with
healthy values. (3) the performance of PT Telekomunikasi Indonesia Tbk from 2014
to 2015 has increased, which in 2014 earned a score of 62,6 to 89,43% by value or
healthy, and in 2015 earned a score of 63,1 or 90,14% with a healthy value.
Keywords: ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory
Turnover, Total Asset Turnover, the ratio of equity capital to total assets.
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