ANALISA LAPORAN KEUANGAN SEBAGAI BASIS PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT. PETROKOPINDO CIPTA SELARAS GRESIK

GEMA EKONOMI
Vol 1 No 1 (2012)

Levels of the company’s ability to continue to compete is determined by the performance of the company itself. The Company is not able to compete in maintaining its performance will gradually displaced from its industrial environment and will face bankruptcy, so that the survival of a company can be reached, then management must improve its performanceThe financial statements are a source of information about the company’s financial position, performance and changes in financial position, which is very useful to support decision making. Information presented in order to become more useful in decision making, financial data must be converted into useful information in making economic decisions. It is reached by way of analyzing the financial statements.Company performance can be determined from the analysis of financial statements, financial statements and analysis to interpretation in essence is to conduct an assessment of potential or financial performance and progress of a firm through financial statements, and of those statements can be made through the analysis of financial ratios. Financial ratio analysis is an alternative to test whether financial information useful for classification or prediction of a company’s financial condition. Key financial ratios to be analyzed because of financial ratios affect the financial performance of companies that are formed from elements of financial statements which, when interpreted to obtain information about the company’s financial condition in a given period so as to provide input and suggestions for the company.