Analisis Common Size pada PT. Adhi Karya (Persero) Tbk Periode 2019-2021

Abstract

In facing competition and company development in today's global era, companies must have sound and efficient financial data and reports to optimize revenue and profit. The financial statements themselves, in their understanding according to Harahap, describe the financial condition and results of operations of a company at a certain time or a certain period of time. Common Size is useful for making comparisons of financial performance between companies. A comparison of common size statements with competitors can reveal differences in the accounts and their distribution in the balance sheet. Thus the analysis can evaluate the reasons why there are differences in performance between companies. This analysis can see the strengths of each account such as sales figures on profit and loss and asset formation on the statement of financial position. Company PT. Adhi Karya, Tbk is a public company or go public in Indonesia engaged in construction which includes management consulting and industrial engineering (Engineering Procurement and Construction/EPC), implementation of railway infrastructure and facilities, investment and general trading, goods procurement services, manufacturing industry precast concrete (precast), services in the field of information technology, and agro-industry, property, hotels and real estate.