Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan pada PT. Astra International Tbk yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN 1
Data Penelitian
No
NamaAkun
2010
2011
2012
2013
2014
2015
1.
Asetlancar
-
66,065
77,799
88,352
97,241
105,161
2.
Kewajibanlancar
-
49,169
54,178
71,139
74,241
76,242
3.
Persediaan (Akhir)
-
11,990
15,285
14,433
16,986
18,337
4.
Kasatausetarakas
-
13,111
11,055
18,557
20,902
27,102
5.
Hutang
-
78,481
92,460
107,806 115,840 118,902
6.
Total aset (akhir)
-
154,319 182,274 213,994 236,027 245,435
7.
Kasbersihdariaktivitasoperasi
-
9,330
8,932
21,250
8.
Total kewajibanawal
54,559
78,481
92,460
107,806 115,840
9.
Total kewajibanakhir
-
78,481
92,460
107,806 115,840 118,902
10.
COGS
-
130,530 151,853 158,569 162,892 147,486
14,963
26,290
-
Lanjutanlampiran 1
11.
Persediaanawal
12.
Penjualanbersih
13.
Total asetawal
10,842
11,990
15,285
14,433
16,986
-
-
162,564
188,053
193,880
201,701
184,196
113,362
154,319
182,274
213,994
236,027
-
93
Universitas Sumatera Utara
14.
Lababersih
-
21,027
22,742
22,297
22,131
15,163
15.
Total ekuitas
-
75,838
89,184
106,188
120,187
126,533
16.
Labapemilikentitas
-
17,785
19,421
19,417
19,181
14,464
17.
Saham yang
-
40,484
40,484
40,484
40,484
40,484
beredar
LAMPIRAN 2
HasilPenelitianAnalisisRasioKeuanganPT. Astra International, Tbk
A. AnalisisRasioLikuiditas
1.
RasioLancar (Current Ratio)
94
Universitas Sumatera Utara
Tahun
AsetLancar
KewajibanLancar
RasioLancar
Standar RataRata Industri
2011
66,065
49,169
1.34 Kali
2 Kali
2012
77,799
54,178
1.39 Kali
2 Kali
2013
88,352
71,139
1.24 Kali
2 Kali
2014
97,241
74,241
1.30 Kali
2 Kali
2015
105,161
76,242
1.37 Kali
2 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
RasioCepat (Quick Ratio)
Tahun
AsetLancar KewajibanLancar
Persediaan
RasioCepat
Standar RataRata Industri
2011
66,065
49,169
1.09 Kali
1.5 Kali
11,990
2012
77,799
54,178
15,285
1.11 Kali
1.5 Kali
2013
88,352
71,139
14,433
1.03 Kali
1.5 Kali
2014
97,241
74,241
16,986
1.08 Kali
1.5 Kali
2015
105,161
76,242
18,337
1.13 Kali
1.5 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
3.
RasioKas (Cash Ratio)
4. Tahun
KasdanSetaraKas KewajibanLancar RasioKas Standar
RataRata
Industri
2011
13,111
49,169
27%
50%
2012
11,055
54,178
20%
50%
2013
18,557
71,139
26%
50%
2014
20,902
74,241
28%
50%
2015
27,102
76,242
36%
50%
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
B. AnalisisRasioSolvabilitas
1.
Debt to Total Assets Ratio (DAR)
Tahun
2011
2012
2013
Debt
Total Assets
DAR
Standar Rata-Rata
Industri
78,481
92,460
107,806
154,319
182,274
213,994
51%
51%
50%
35%
35%
35%
95
Universitas Sumatera Utara
2014
115,840
236,027
49%
35%
2015
118,902
245,435
48%
35%
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Cash Debt Coverage Ratio
Tahun
KasdariAktivitasOperasi
Rata-Rata
Cash Debt
Standar RataTotal
Coverage
Rata Industri
Kewajiban
Ratio
2011
14%
20%
9,330
66,520
2012
10%
20%
8,932
85,470.5
21%
20%
2013
21,250
100,133
2014
13%
20%
14,963
117,371.5
2015
26,290
22%
20%
117,371
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
C. AnalisisRasioAktivitas
1.
Inventory Turn Over (ITO)
Tahun
COGS
Rata-Rata
Persediaan
ITO
Standar Rata-Rata
Industri
2011
130,530
11,416
11.4 Kali
10.9 Kali
2012
151,853
13,638
11.1 Kali
10.9 Kali
2013
158,569
14,859
10.7 Kali
10.9 Kali
2014
162,892
15,710
10.4 Kali
10.9 Kali
2015
10.9 Kali
147,486
17,662
8.4 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Assets Turn Over
Tahun
Penjualan
Rata-Rata
Total Aset
Assets Turn
Over
Standar Rata-Rata
Industri
2011
1.8 Kali
162,564
133,841
1.2 Kali
2012
1.8 Kali
188,053
168,297
1.1 Kali
1.8 Kali
2013
193,880
198,134
1.0 Kali
2014
1.8 Kali
201,701
225,012
0.9 Kali
2015
1.8 Kali
184,196
240,731
0.8 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
96
Universitas Sumatera Utara
D. AnalisisRasioProfitabilitas
1.
Return on Asset (ROA)
Tahun
LabaBersih
Total Aset
Standar Rata-Rata
Industri
Return on Asset
(ROA)
2011
14%
9%
21,077
154,319
12%
9%
2012
22,742
182,274
2013
10%
9%
22,297
213,994
2014
9%
9%
22,131
236,027
2015
6%
9%
15,613
245,435
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Return on Equity (ROE)
Tahun
LabaBersih
Total Ekuitas
Standar Rata-Rata
Industri
Return on
Equity (ROE)
2011
28%
15%
21,077
75,838
2012
26%
15%
22,742
89,184
2013
21%
15%
22,297
106,188
2014
18%
15%
22,131
120,187
2015
12%
15%
15,613
126,533
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
3.
Earnings per Share (EPS)
Tahun
LabaBersih
(LabaPemilikEntitas)
Saham yang
Beredar
Earnings per
Share (EPS)
Standar RataRata Industri
2011
17,785
40,484
Rp 439, −
2012
19,421
40,484
Rp 480, −
2013
19,417
40,484
Rp 480, −
2014
19,181
40,484
Rp 474, −
2015
14,464
40,484
Rp 357, −
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
97
Universitas Sumatera Utara
LAMPIRAN 3
HasilPenelitianUji-t RasioProfitabilitasPT. Astra International, Tbk
4.
Return On Asset(ROA)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
ROA -
1
KKeu
5.
-.05400
Std.
Std. Error
Deviation
Mean
.01710
.00765
Difference
Lower
-.07524
Sig. (2-
Upper
-.03276
t
df
7.060
tailed)
4
.002
Return On Equity(ROE)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
ROE -
1
KKeu
6.
.05400
Std.
Std. Error
Deviation
Mean
.01710
Difference
Lower
.00765
Sig. (2-
Upper
.03276
.07524
t
df
7.060
tailed)
4
.002
Earning Per Share (EPS)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
EPS -
4.3040
1
KKeu
0
Std.
Std. Error
Deviation
Mean
.49872
.22303
Difference
Lower
3.68476
Sig. (2-
Upper
t
4.92324 19.298
df
tailed)
4
.000
98
Universitas Sumatera Utara
LAMPIRAN 4
Tabel-tdf 1-38
99
Universitas Sumatera Utara
Data Penelitian
No
NamaAkun
2010
2011
2012
2013
2014
2015
1.
Asetlancar
-
66,065
77,799
88,352
97,241
105,161
2.
Kewajibanlancar
-
49,169
54,178
71,139
74,241
76,242
3.
Persediaan (Akhir)
-
11,990
15,285
14,433
16,986
18,337
4.
Kasatausetarakas
-
13,111
11,055
18,557
20,902
27,102
5.
Hutang
-
78,481
92,460
107,806 115,840 118,902
6.
Total aset (akhir)
-
154,319 182,274 213,994 236,027 245,435
7.
Kasbersihdariaktivitasoperasi
-
9,330
8,932
21,250
8.
Total kewajibanawal
54,559
78,481
92,460
107,806 115,840
9.
Total kewajibanakhir
-
78,481
92,460
107,806 115,840 118,902
10.
COGS
-
130,530 151,853 158,569 162,892 147,486
14,963
26,290
-
Lanjutanlampiran 1
11.
Persediaanawal
12.
Penjualanbersih
13.
Total asetawal
10,842
11,990
15,285
14,433
16,986
-
-
162,564
188,053
193,880
201,701
184,196
113,362
154,319
182,274
213,994
236,027
-
93
Universitas Sumatera Utara
14.
Lababersih
-
21,027
22,742
22,297
22,131
15,163
15.
Total ekuitas
-
75,838
89,184
106,188
120,187
126,533
16.
Labapemilikentitas
-
17,785
19,421
19,417
19,181
14,464
17.
Saham yang
-
40,484
40,484
40,484
40,484
40,484
beredar
LAMPIRAN 2
HasilPenelitianAnalisisRasioKeuanganPT. Astra International, Tbk
A. AnalisisRasioLikuiditas
1.
RasioLancar (Current Ratio)
94
Universitas Sumatera Utara
Tahun
AsetLancar
KewajibanLancar
RasioLancar
Standar RataRata Industri
2011
66,065
49,169
1.34 Kali
2 Kali
2012
77,799
54,178
1.39 Kali
2 Kali
2013
88,352
71,139
1.24 Kali
2 Kali
2014
97,241
74,241
1.30 Kali
2 Kali
2015
105,161
76,242
1.37 Kali
2 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
RasioCepat (Quick Ratio)
Tahun
AsetLancar KewajibanLancar
Persediaan
RasioCepat
Standar RataRata Industri
2011
66,065
49,169
1.09 Kali
1.5 Kali
11,990
2012
77,799
54,178
15,285
1.11 Kali
1.5 Kali
2013
88,352
71,139
14,433
1.03 Kali
1.5 Kali
2014
97,241
74,241
16,986
1.08 Kali
1.5 Kali
2015
105,161
76,242
18,337
1.13 Kali
1.5 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
3.
RasioKas (Cash Ratio)
4. Tahun
KasdanSetaraKas KewajibanLancar RasioKas Standar
RataRata
Industri
2011
13,111
49,169
27%
50%
2012
11,055
54,178
20%
50%
2013
18,557
71,139
26%
50%
2014
20,902
74,241
28%
50%
2015
27,102
76,242
36%
50%
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
B. AnalisisRasioSolvabilitas
1.
Debt to Total Assets Ratio (DAR)
Tahun
2011
2012
2013
Debt
Total Assets
DAR
Standar Rata-Rata
Industri
78,481
92,460
107,806
154,319
182,274
213,994
51%
51%
50%
35%
35%
35%
95
Universitas Sumatera Utara
2014
115,840
236,027
49%
35%
2015
118,902
245,435
48%
35%
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Cash Debt Coverage Ratio
Tahun
KasdariAktivitasOperasi
Rata-Rata
Cash Debt
Standar RataTotal
Coverage
Rata Industri
Kewajiban
Ratio
2011
14%
20%
9,330
66,520
2012
10%
20%
8,932
85,470.5
21%
20%
2013
21,250
100,133
2014
13%
20%
14,963
117,371.5
2015
26,290
22%
20%
117,371
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
C. AnalisisRasioAktivitas
1.
Inventory Turn Over (ITO)
Tahun
COGS
Rata-Rata
Persediaan
ITO
Standar Rata-Rata
Industri
2011
130,530
11,416
11.4 Kali
10.9 Kali
2012
151,853
13,638
11.1 Kali
10.9 Kali
2013
158,569
14,859
10.7 Kali
10.9 Kali
2014
162,892
15,710
10.4 Kali
10.9 Kali
2015
10.9 Kali
147,486
17,662
8.4 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Assets Turn Over
Tahun
Penjualan
Rata-Rata
Total Aset
Assets Turn
Over
Standar Rata-Rata
Industri
2011
1.8 Kali
162,564
133,841
1.2 Kali
2012
1.8 Kali
188,053
168,297
1.1 Kali
1.8 Kali
2013
193,880
198,134
1.0 Kali
2014
1.8 Kali
201,701
225,012
0.9 Kali
2015
1.8 Kali
184,196
240,731
0.8 Kali
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
96
Universitas Sumatera Utara
D. AnalisisRasioProfitabilitas
1.
Return on Asset (ROA)
Tahun
LabaBersih
Total Aset
Standar Rata-Rata
Industri
Return on Asset
(ROA)
2011
14%
9%
21,077
154,319
12%
9%
2012
22,742
182,274
2013
10%
9%
22,297
213,994
2014
9%
9%
22,131
236,027
2015
6%
9%
15,613
245,435
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
2.
Return on Equity (ROE)
Tahun
LabaBersih
Total Ekuitas
Standar Rata-Rata
Industri
Return on
Equity (ROE)
2011
28%
15%
21,077
75,838
2012
26%
15%
22,742
89,184
2013
21%
15%
22,297
106,188
2014
18%
15%
22,131
120,187
2015
12%
15%
15,613
126,533
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
3.
Earnings per Share (EPS)
Tahun
LabaBersih
(LabaPemilikEntitas)
Saham yang
Beredar
Earnings per
Share (EPS)
Standar RataRata Industri
2011
17,785
40,484
Rp 439, −
2012
19,421
40,484
Rp 480, −
2013
19,417
40,484
Rp 480, −
2014
19,181
40,484
Rp 474, −
2015
14,464
40,484
Rp 357, −
Sumber : Data diolahdariLaporanKeuangan Audited PT. Astra International, Tbk
97
Universitas Sumatera Utara
LAMPIRAN 3
HasilPenelitianUji-t RasioProfitabilitasPT. Astra International, Tbk
4.
Return On Asset(ROA)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
ROA -
1
KKeu
5.
-.05400
Std.
Std. Error
Deviation
Mean
.01710
.00765
Difference
Lower
-.07524
Sig. (2-
Upper
-.03276
t
df
7.060
tailed)
4
.002
Return On Equity(ROE)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
ROE -
1
KKeu
6.
.05400
Std.
Std. Error
Deviation
Mean
.01710
Difference
Lower
.00765
Sig. (2-
Upper
.03276
.07524
t
df
7.060
tailed)
4
.002
Earning Per Share (EPS)
Paired Samples Test
Paired Differences
95% Confidence
Interval of the
Mean
Pair
EPS -
4.3040
1
KKeu
0
Std.
Std. Error
Deviation
Mean
.49872
.22303
Difference
Lower
3.68476
Sig. (2-
Upper
t
4.92324 19.298
df
tailed)
4
.000
98
Universitas Sumatera Utara
LAMPIRAN 4
Tabel-tdf 1-38
99
Universitas Sumatera Utara