Analisis Common Size pada Laporan Keuangan PT. Semen Indonesia, Tbk Tahun 2018-2020

Abstract

The purpose of the study is to determine the percentage of investment in each asset and its liabilities and equity, to determine the capital structure and composition of costs to sales. The research method used in this final project is a quantitative method where the research method whose data source is taken through a mathematical sample. Therefore, quantitative methods are always synonymous with counting counting and are always related to numbers. And the results obtained from the research of PT. Semen Indonesia, Tbk are common size results seen from the percentage of total current assets to total assets have decreased. The results of the common size analysis seen from total non-current assets have increased every year where in 2018 it was 63.70% and in 2019 it was 70.92% and in 2020 it was 71.85%. The results of the common size analysis are seen from short-term liabilities and equity in 2018-2020 which have decreased. In 2018 it was 24.10% and in 2019 it was 15.33% and in 2020 it was 14.75%. The results of the common size analysis seen from long-term liabilities and equity in 2018-2020 which have decreased. In 2018 it was 24.10% and in 2019 it was 15.33% and in 2020 it was 14.75%. The results of the common size analysis seen from long-term liabilities to total assets and equity in 2018-2020 are fluctuating. The results of the common size analysis of the percentage of total equity to equity and liabilities that occurred in 2018-2020 were also flutific. And the results of the common size analysis of the percentage of current year profit to sales seen from the percentage of current year profit to sales fluctuated.