ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA PADA PT. ASTRA AGRO LESTARI
| Main Author: | -, MASNITA WATI -; Jurusan akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian Jl. Tuanku Tambusai Kumu Desa Rambah Kecamatan Rambah Hilir |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Mahasiswa Prodi Akuntansi Fakultas Ekonomi
, 2015
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| Subjects: | |
| Online Access: |
http://e-journal.upp.ac.id/index.php/akfekon/article/view/447 http://e-journal.upp.ac.id/index.php/akfekon/article/view/447/447 |
Daftar Isi:
- The purpose of this study was to assess the performance of PT. Astra Agro Lestari. Financial statement analysis is made by using analysis of profitability ratios. The company's gross profit margin in 2011 and 2012 have increased. In 2013 the company experienced a decline. The ratio of revenue to the company's sales in 2011 increased, in 2012 and in 2013 has decreased. The ratio of return on investment of the company during 2011 and 2012 has increased, in 2013 the company has decreased. The return on equity of the company in 2011, 2012 and 2013 has decreased. Thus the performance of the PT. Astra Agro Lestari is still not effective.