Analisis Common Size pada Laporan Keuangan PT. Sumatera Kartindo Periode 2018 – 2021

Abstract

This study aims to determine and analyze the financial performance of PT. Sumatra Kartindo Year 2018 – 2021. Research is a type of descriptive research, where finance at PT. Sumatra Kartindo by using financial statements as the basis for assessing financial performance. The data used in this study are secondary data. The secondary data is obtained directly from PT. Sumatra Kartindo. The analysis method used is common size financial statement analysis (percentage form per component). This study was conducted to determine how the use of common size analysis techniques in comparing the ability or performance of a company by comparing the accounts on the balance sheet and profit and loss. Based on the results of the analysis of the financial statements of PT. Sumatra Kartindo after judging from the changes that occurred in the accounts in its financial statements showed that what happened to its financial statement accounts showed very good conditions.