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Analisis Laporan Keuangan

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  • , Rahmadana

Abstract

Laporan keuangan merupakan hal penting yang wajib dimiliki dan dibuat oleh berbagai macam bisnis atau perusahaan. Fungsi dari laporan keuangan adalah untuk mengetahui cash flow serta keuntungan dan kerugian di dalam sebuah bisnis atau perusahaan. Setelah dibuat, laporan keuangan tidak hanya dilihat dan dibiarkan begitu saja. Melainkan harus dianalisis untuk mengetahui berbagai hal yang berhubungan dengan kesehatan finansial perusahaan. Analisis laporan keuangan perlu dibuat agar laporan keuangan yang Anda buat tidak hanya sebatas laporan saja. Ada beberapa teknik analisis laporan keuangan yang dapat digunakan untuk berbagai jenis laporan keuangan. Beberapa teknik tersebut meliputi analisis common size, analisis tren, analisis persentase perubahan, dan analisis industri. Meskipun keempat teknik analisis laporan tersebut memiliki fungsi yang berbeda, namun semuanya sama-sama dapat memberikan gambaran potensi finansial perusahaan. Setiap bisnis atau perusahaan harus melakukan analisis laporan keuangan yang tepat agar dapat mencapai tujuan.

Suggested Citation

  • , Rahmadana, 2021. "Analisis Laporan Keuangan," OSF Preprints mfyth_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:mfyth_v1
    DOI: 10.31219/osf.io/mfyth_v1
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