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Debt to Asset Ratio DAR Net Profit Margin NPM Return on Asset ROA Return on Asset ROA Return on Asset ROA

Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. CR = Lancar Kewajiban Lancar Aktiva x 100 CR 2004 = 7.081 280.759.90 5.891 464.790.46 x 100 = 165 CR 2005 = 6.099 313.598.98 9.244 540.733.26 x 100 = 172 CR 2006 = 4.638 415.005.46 2.048 629.601.03 x 100 = 151 CR 2007 = 7.517 787.115.56 605.155 1.007.582. x 100 = 128 CR 2008 = 0.855 740.209.28 2.776 988.662.08 x 100 = 133

b. Rasio Solvabilitas

1. Debt to Asset Ratio DAR

DAR = Aktiva Total Kewajiban Total x 100 DAR 2004 = 1.719 611.041.84 7.900 332.079.45 x 100 = 54,3 DAR 2005 = 3.574 655.698.45 1.664 353.758.95 x 100 = 53,9 DAR 2006 = 9.831 740.800.47 0.423 454.579.37 x 100 = 61,3 DAR 2007 = 916.208 1.162.250. 5.585 819.381.28 x 100 = 70,4 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. DAR 2008 = 504.203 1.288.795. 2.370 869.035.71 x 100 = 67,4

2. Debt to Equity Ratio DER

DER = Ekuitas Total Kewajiban Total DER 2004 = 584 . 846 . 151 . 234 900 . 457 . 079 . 332 x 100 = 141,8 DER 2005 = 4.451 249.909.98 1.664 353.758.95 x 100 = 141,5 DER 2006 = 0.674 262.298.37 0.423 454.579.37 x 100 = 173,3 DER 2007 = 7.110 284.281.84 5.585 818.381.28 x 100 = 288 DER 2008 = 2.121 317.150.81 2.370 869.035.71 x 100 = 274

c. Rasio Profitabilitas

1. Net Profit Margin NPM

NPM = Bersih Penjualan Bersih Laba NPM 2004 = 991.571 1.260.769. .645 12.253.473 x 100 = 0,97 NPM 2005 = 103.070 1.503.906. .038 16.306.998 x 100 = 1,1 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. NPM 2006 = 896.338 1.636.281. .977 20.775.872 x 100 = 1,2 NPM 2007 = 628.572 2.712.986. .561 28.480.083 x 100 = 1,0 NPM 2008 = 694.667 3.422.199. .437 29.956.430 x 100 = 0,8

2. Return on Asset ROA

ROA = Aktiva Total Bersih Laba ROA 2004 = 1.719 661.041.84 .645 12.253.473 x 100 = 2,0 ROA 2005 = 3.574 655.698.45 .038 16.306.998 x 100 = 2,4 ROA 2006 = 9.831 740.800.47 .977. 20.775.872 x 100 = 2,8 ROA 2007 = 916.208 1.162.250. .561 28.480.083 x 100 = 2,4 ROA 2008 = 504.203 1.288.795. .437 29.956.430 x 100 = 2,3

3. Return on Equity ROE

ROE = Ekuitas rata - Rata Bersih Laba ROE 2004 = 6.584 234.151.84 .645 12.253.473 x 100 = 5,2 ROE 2005 = 8.451 249.909.94 .038 16.306.998 x 100 = 6,5 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. ROE 2006 = 0.674 262.298.37 .977 20.775.872 x 100 = 7,9 ROE 2007 = 7.110 284.281.84 .561 28.480.083 x 100 = 10 ROE 2008 = 2.121 317.150.81 .437 29.956.430 x 100 = 9,4

d. Rasio Aktivitas Total Asset Turn Over TATO

TATO = Aktiva Total Bersih Penjualan TATO 2004 = 1.719 611.041.84 991.571 1.260.769. x 1 Kali = 2,0 Kali TATO 2005 = 3.574 655.698.45 103.070 1.503.906. x 1 Kali = 2,3 Kali TATO 2006 = 9.831 740.800.47 896.338 1.636.281. x 1 Kali = 2,2 Kali TATO 2007 = 916.208 1.162.250. 628.572 2.712.986. x 1 Kali = 2,3 Kali TATO 2008 = 504.203 1.288.795. 694.667 3.422.199. x 1 Kali = 2,6 Kali

2. Perhitungan Rasio Keuangan Pada PT. Centrin Online Tbk a. Rasio Likuiditas

Current Ratio CR CR 2004 = 114 4.308.374. .979 46.741.600 x 100 = 1084 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. CR 2005 = 595 3.822.281. .973 51.203.821 x 100 = 1339 CR 2006 = 051 3.311.826. .571 89.417.458 x 100 = 2699 CR 2007 = 490 2.622.217. .583 73.932.662 x 100 = 2819 CR 2008 = .822 12.134.902 .053 40.286.874 x 100 =333,1

b. Rasio Solvabilitas 1. Debt to Asset Ratio DAR

DAR 2004 = .667 82.889.703 252 7.357.175. x 100 = 8,87 DAR 2005 = .416 84.768.272 781 6.467.628. x 100 = 7,62 DAR 2006 = .571 89.417.458 136 5.393.913. x 100 = 6,00 DAR 2007 = .117 98.707.930 209 4.691.606. x 100 = 4,70 DAR 2008 = .872 94.248.794 .562 17.370.360 x 100 = 18,4

2. Debt to Equity Ratio DER

DER 2004 = 751 . 745 . 512 . 75 252 . 175 . 357 . 7 x 100 = 9,7 DER 2005 = .924 78.284.671 781 6.467.628. x 100 = 8,2 DER 2006 = .176 84.007.746 136 5.393.913. x 100 = 6,4 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. DER 2007 = .880 94.000.820 209 4.691.606. x 100 = 4,9 DER 2008 = .158 70.695.814 .562 17.370.360 x 100 = 24

c. Rasio Profitabilitas 1. Net Profit Margin NPM

NPM 2004 = .749 58.905.676 727 4.136.686. x 100 = 7,0 NPM 2005 = .470 61.099.045 748 3.564.364. x 100 = 5,8 NPM 2006 = .592 71.088.929 274 7.059.465. x 100 = 9,9 NPM 2007 = .617 71.193.185 .288 15.795.827 x 100 = 22 NPM 2008 = .263 79.665.803 .741 16.299.261 - x 100 = -20

2. Return on Asset ROA

ROA 2004 = .667 82.889.703 727 4.136.686. x 100 = 4,9 ROA 2005 = .416 84.768.272 748 3.564.364. x 100 = 4,2 ROA 2006 = .571 89.417.458 274 7.059.465. x 100 = 7,8 ROA 2007 = .117 98.707.930 .288 15.795.827 x 100 = 16 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. ROA 2008 = .872 94.248.794 741 6.299.261. - x 100 = -17

3. Return on Equity ROE

ROE 2004 = .751 75.512.745 727 4.136.686. x 100 = 5,4 ROE 2005 = .924 78.284.671 748 3.564.364. x 100 = 4,5 ROE 2006 = .176 84.007.746 274 7.059.465. x 100 = 8,4 ROE 2007 = .880 94.000.820 .288 15.795.827 x 100 = 16,8 ROE 2008 = .158 70.695.814 .741 16.299.261 - x 100 = -23

d. Rasio Aktivitas Total Asset Turn Over TATO

TATO 2004 = .667 82.889.703 .749 58.905.676 x 1 Kali = 2,0 Kali TATO 2005 = .416 84.768.272 470 6.099.045. x 1 Kali = 2,3 Kali TATO 2006 = .571 89.417.458 .592 71.088.929 x 1 Kali = 0,79 Kali TATO 2007 = .117 98.707.930 .617 71.193.185 x 1 Kali = 0, 72 Kali TATO 2008 = .872 94.248.794 .263 79.665.803 x 1 Kali = 0,84 Kali

3. Perhitungan Rasio Keuangan Pada PT. Limas Stokhomindo Tbk.

Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010.

a. Rasio Likuiditas Current Ratio CR

CR 2004 = .970 40.005.364 8.554 125.789.45 x 100 = 314 CR 2005 = .384 39.094.862 5.615 108.324.00 x 100 = 277 CR 2006 = .529 71.581.854 .249 83.087.428 x 100 = 116 CR 2007 = .282 71.657.530 .870 79.250.549 x 100 = 110 CR 2008 = .506 76.914.867 .105 88.616.134 x 100 = 115

b. Rasio Solvabilitas 1. Debt to Asset Ratio DAR

DAR 2004 = .578 65.661.715 .637 48.336.039 x 100 = 29 DAR 2005 = 3.896 157.150.02 .619 45.528.023 x 100 = 28 DAR 2006 = 0.842 213.269.09 3.346 110.905.49 x 100 = 52 DAR 2007 = 2.192 215.371.57 0.519 127.711.77 x 100 = 59 DAR 2008 = 8.423 196.896.70 1.955 135.835.96 x 100 = 69

2. Debt to Equity Ratio DER

Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. DER 2004 = 043 . 135 . 15 . 113 637 . 039 . 336 . 48 x 100 = 42 DER 2005 = 8.129 105.505.23 .619 45.528.023 x 100 = 43 DER 2006 = .250 91.464.909 3.346 110.905.49 x 100 = 120 DER 2007 = .767 72.355.723 0.519 127.711.77 x 100 = 176 DER 2008 = .454 43.588.862 1.955 135.835.96 x 100 = 313

c. Rasio Profitabilitas 1. Net Profit Margin NPM

NPM 2004 = 5.92 103.606.25 .407 42.044.862 x 100 = 40 NPM 2005 = 6.038 100.696.69 6 564.755.97 x 100 = 0,56 NPM 2006 = 4.943 127.797.62 .988 15.255.533 - x 100 = -11,9 NPM 2007 = 0.267 150.285.27 .483 19.109.185 - x 100 = -12,7 NPM 2008 = 4.756 179.978.67 2.553 927.075.05 - x 100 = -15

2. Return on Asset ROA

ROA 2004 = 5.578 165.661.71 .407 42.044.862 x 100 = 25,3 ROA 2005 = 3.896 157.150.02 6 564.755.97 x 100 = 0,35 Firmansyah : Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Dan Economic Value Added EVA Pada PT. Metrodata Electronics Tbk Dan PT. Centrin Online Tbk, 2010. ROA 2006 = 0.842 213.269.09 .988 15.255.533 - x 100 = -7,15 ROA 2007 = 2.192 215.371.57 .483 19.109.185 - x 100 = -8,8 ROA 2008 = 8.423 196.896.70 .553 27.075.052 - x 100 = -13,7

3. Return on Equity ROE

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