ANALISA LAPORAN KEUANGAN

(PT AGUNG PODOMORO LAND TBK.)

Periode 2015-2017

A. Analisis Trend (Kas)

𝑇𝑎ℎ𝑢𝑛 𝑃𝑒𝑚𝑏𝑎𝑛𝑑𝑖𝑛𝑔
𝐴𝑛𝑔𝑘𝑎 𝐼𝑛𝑑𝑒𝑘𝑠 = × 100%
𝑇𝑎ℎ𝑢𝑛 𝐷𝑎𝑠𝑎𝑟

Diketahui: Tahun dasar adalah tahun 2014

1. 2015

𝑅𝑝. 2.894.283.235
𝐴𝑛𝑔𝑘𝑎 𝐼𝑛𝑑𝑒𝑘𝑠 = × 100% = 66,75%
𝑅𝑝. 4.336.362.908

2. 2016

𝑅𝑝. 1.172.966.926
𝐴𝑛𝑔𝑘𝑎 𝐼𝑛𝑑𝑒𝑘𝑠 = × 100% = 27,05%
𝑅𝑝. 4.336.362.908
3. 2017

𝑅𝑝. 2.297.047.219
𝐴𝑛𝑔𝑘𝑎 𝐼𝑛𝑑𝑒𝑘𝑠 = × 100% = 52,97%
𝑅𝑝. 4.336.362.908

B. Analisis Rasio Likuiditas

a. Rasio Lancar (Current Ratio)

𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑛𝑐𝑎𝑟 =
𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛 𝐿𝑎𝑛𝑐𝑎𝑟
1. 2015

𝑅𝑝. 9.781.716.400
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑛𝑐𝑎𝑟 = = 1,39
𝑅𝑝. 7.041.359.652

Interpretasi:
2. 2016

𝑅𝑝. 8.173.958.870
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑛𝑐𝑎𝑟 = = 1,07
𝑅𝑝. 7.654.752.699

Interpretasi:
3. 2017
 𝑅𝑝. 9.432.973.701
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑛𝑐𝑎𝑟 = = 1,31
𝑅𝑝. 7.220.222.779

Interpretasi:
b. Rasio Cepat (Quick Ratio)

𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛

𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 =
𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛 𝐿𝑎𝑛𝑐𝑎𝑟
1. 2015

𝑅𝑝. 9.781.716.400 − 𝑅𝑝. 4.449.538.657

𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 = = 0,76
𝑅𝑝. 7.041.359.652

Interpretasi:
2. 2016

𝑅𝑝. 8.173.958.870 − 𝑅𝑝. 4.621.904.548

𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 = = 0,46
𝑅𝑝. 7.654.752.699

Interpretasi:
3. 2017

𝑅𝑝. 9.432.973.701 − 𝑅𝑝. 3.717.002.861

𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 = = 0,80
𝑅𝑝. 7.220.222.779

Interpretasi:
c. Rasio Kas (Cash Ratio)

𝐾𝑎𝑠 𝑑𝑎𝑛 𝑆𝑒𝑡𝑎𝑟𝑎 𝐾𝑎𝑠

𝑅𝑎𝑠𝑖𝑜 𝐾𝑎𝑠 =
𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛 𝐿𝑎𝑛𝑐𝑎𝑟
1. 2015

𝑅𝑝. 2.894.283.235
𝑅𝑎𝑠𝑖𝑜 𝐾𝑎𝑠 = = 0,41
𝑅𝑝. 7.041.359.652

Interpretasi:
2. 2016

𝑅𝑝. 1.172.966.926
𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 = = 0,15
𝑅𝑝. 7.654.752.699

Interpretasi:
3. 2017

𝑅𝑝. 2.297.047.219
𝑅𝑎𝑠𝑖𝑜 𝐶𝑒𝑝𝑎𝑡 = = 0,32
𝑅𝑝. 7.220.222.779
 Interpretasi:

C. Analisis Rasio Solvabilitas

a. Rasio Utang terhadap Aset (Debt to Asset Ratio)
𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑒𝑡
1. 2015

𝑅𝑝. 15.486.506.060
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 = = 0,63
𝑅𝑝. 24.559.174.988

Interpretasi:
2. 2016

𝑅𝑝. 15.741.190.673
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 = = 0,61
𝑅𝑝. 25.711.953.382

Interpretasi:
3. 2017

𝑅𝑝. 17.293.138.465
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 = = 0,60
𝑅𝑝. 28.790.116.014

Interpretasi:
b. Rasio Utang terhadap Modal (Debt to Equity Ratio)
𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝑀𝑜𝑑𝑎𝑙
1. 2015

𝑅𝑝. 15.486.506.060
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = = 1,71
𝑅𝑝. 9.072.668.928

Interpretasi:
2. 2016

𝑅𝑝. 15.741.190.673
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = = 1,58
𝑅𝑝. 9.970.762.709

Interpretasi:
3. 2017
 𝑅𝑝. 17.293.138.465
𝑅𝑎𝑠𝑖𝑜 𝑈𝑡𝑎𝑛𝑔 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = = 1,50
𝑅𝑝. 11.496.977.549

Interpretasi:
c. Rasio Utang Jangka Panjang terhadap Modal (Long Term Debt to Equity
Ratio)
𝑈𝑡𝑎𝑛𝑔 𝐽𝑎𝑛𝑔𝑘𝑎 𝑃𝑎𝑛𝑗𝑎𝑛𝑔
𝑅𝑎𝑠𝑖𝑜 𝑈𝐽𝑃 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝑀𝑜𝑑𝑎𝑙
1. 2015

𝑅𝑝.8.445.146.408
𝑅𝑎𝑠𝑖𝑜 𝑈𝐽𝑃 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = 𝑅𝑝. = 0,93
9.072.668.928

Interpretasi:
2. 2016

𝑅𝑝. 8.086.437.974
𝑅𝑎𝑠𝑖𝑜 𝑈𝐽𝑃 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = = 0,81
𝑅𝑝. 9.970.762.709

Interpretasi:
3. 2017

𝑅𝑝. 10.072.915.686
𝑅𝑎𝑠𝑖𝑜 𝑈𝐽𝑃 𝑇𝑒𝑟ℎ𝑎𝑑𝑎𝑝 𝑀𝑜𝑑𝑎𝑙 = = 0,88
𝑅𝑝. 11.496.977.549

Interpretasi:
d. Rasio Kelipatan Bunga yang Dihasilkan (Times Interest Earned Ratio)
𝐿𝑎𝑏𝑎 𝑆𝑒𝑏𝑒𝑙𝑢𝑚 𝐵𝑢𝑛𝑔𝑎 𝑑𝑎𝑛 𝑃𝑎𝑗𝑎𝑘
𝑅𝑎𝑠𝑖𝑜 𝐾𝑒𝑙𝑖𝑝𝑎𝑡𝑎𝑛 𝐵𝑢𝑛𝑔𝑎 =
𝐵𝑒𝑏𝑎𝑛 𝐵𝑢𝑛𝑔𝑎
1. 2015

𝑅𝑝. 1.456.622.823
𝑅𝑎𝑠𝑖𝑜 𝐾𝑒𝑙𝑖𝑝𝑎𝑡𝑎𝑛 𝐵𝑢𝑛𝑔𝑎 = = 2,13
𝑅𝑝. 683.405.853

Interpretasi:
2. 2016

𝑅𝑝. 1.244.984.619
𝑅𝑎𝑠𝑖𝑜 𝐾𝑒𝑙𝑖𝑝𝑎𝑡𝑎𝑛 𝐵𝑢𝑛𝑔𝑎 = = 1,85
𝑅𝑝. 674.223.816

Interpretasi:
 3. 2017

𝑅𝑝. 2.181.757.138
𝑅𝑎𝑠𝑖𝑜 𝐾𝑒𝑙𝑖𝑝𝑎𝑡𝑎𝑛 𝐵𝑢𝑛𝑔𝑎 = = 2,74
𝑅𝑝. 795.650.074

Interpretasi:
e. Rasio Laba Operasional terhadap Kewajiban (Operating Income to Liabilities
Ratio)
𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖𝑜𝑛𝑎𝑙
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖𝑜𝑛𝑎𝑙 =
𝐾𝑒𝑤𝑎𝑗𝑖𝑏𝑎𝑛
1. 2015

𝑅𝑝. 1.118.073.171
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖𝑜𝑛𝑎𝑙 = = 0,07
𝑅𝑝. 15.486.506.060

Interpretasi:
2. 2016

𝑅𝑝. 961.076.999
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖𝑜𝑛𝑎𝑙 = = 0,06
𝑅𝑝. 15.741.190.673

Interpretasi:
3. 2017

𝑅𝑝. 1.871.892.833
𝑅𝑎𝑠𝑖𝑜 𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖𝑜𝑛𝑎𝑙 = = 0,11
𝑅𝑝. 17.293.138.465

Interpretasi: