ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE COMMON SIZE PADA PT. KERETA API INDONESIA (PERSERO) : (PERIODE 2020-2022)

Mufliha, Leili
Sulistyo, Hari

Jurnal Akuntansi AKTIVA
Vol. 6 No. 1 (2025): APRIL

This study aims to determine the financial performance using the common size method at PT. Kereta Api Indonesia (Persero) in the period 2020-2022 by looking at the balance sheet and income statement. This study uses quantitative descriptive research. The data collected using the documentation method and the data analysis used is the percentage analysis per component or common size. The results of the study show that if the common size is measured from the balance sheet, it means that the company's financial performance has been able to optimize its asset position and show a safe capital structure. The common size seen from the income statement shows an increase in net profit, so what happens is that the company's financial performance is improving as a result of the increase in net profit.