Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT HM Sampoerna Tbk Periode 2020 - 2022

Abstract

Financial performance is an analysis carried out to determine the extent to which a company has implemented financial implementation rules properly and appropriately. The author conducted research to find out how the performance of PT HM Sampoerna Tbk is measured using common size analysis, the common size statement is an analysis method to determine the percentage of investment in each asset to its total assets and each liability to its total liabilities and profit and loss to its total sales. Total current assets decreased from year to year, short-term liabilities showed an increase. On the equity side, in 2020 the total equity percentage was 60.88%. The cost of goods sold has increased from year to year. Based on common size analysis, the percentage of current assets to total assets decreases every year. Analysis of non-current assets to total assets shows that the percentage increases every year. Based on the results of the common size analysis, the percentage of total short-term liabilities shows that conditions are increasing from year to year, the analysis on long-term liabilities is the opposite and the analysis on equity shows that the percentage is decreasing from year to year. Based on analysis of the profit and loss statement, it shows a percentage decline from year to year. For PT. HM Sampoerna Tbk optimizes the use of cash appropriately, maintains non-current assets, pays liabilities, maintains equity conditions, increases sales in order to generate increased income from the previous year.