Analysis of Financial Performance Assessment Based on Common Size of Agricultural Sector Companies Listed on The Indonesian Stock Exchange 2018-2022
Abstrak
This study aims to analyze the company's financial performance of agricultural companies listed on the Indonesia Stock Exchange using Common Size analysis in the 2018-2022 period in terms of balance sheet and income statement. The type of research used is descriptive research with a quantitative approach. The source of data used in this study is a secondary source in the form of agricultural company financial statement documents from 2018 to 2022 with Common Size or percentage analysis per component. The results showed that financial performance using common size analysis in agricultural sector companies in 2018 to 2022 in terms of countries, three companies allocated and for assets mostly from debt (liabilities) and three companies allocated funds for assets from their capital to increase the margin of safety for creditors and strengthen the company's financial position. Common size in terms of the income statement, four companies are experiencing an increase in their net profit so that the company's financial performance is getting better and one other company has a poor financial performance because it has decreased in its net income.
Referensi
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Hary. 2014. Analisis Kinerja Manajemen. Jakarta : PT. Grasindo
Hary. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Jumingan. 2019. Analisis Laporan Keuanagan. Jakarta : PT. Bumi Aksara.
Kadim, A., & Sunardi, N. (2022). Financial Management System (QRIS) based on UTAUT Model Approach in Jabodetabek. International Journal of Artificial Intelligence Research, 6(1).
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Nur, Sri Wahyuni. 2020. Akuntansi Dasar : Teori dan Teknik Penyusunan Laporan Keuangan. Makassar : Cendekia Publisher.
Purba, Rosanna dkk. 2023. Analisis Laporan Keuangan. Padang : PT. Global Eksekutif Teknologi.
Seto, Agung Anggoro dkk. 2022. Analisis Laporan Keuangan. Padang : PT. Global Eksekutif Teknologi.
Sujarweni, V. Wiratna. 2021. Manajemen Keuangan: Teori, Aplikasi dan Hasil Penelitian. Yogyakarta : Pustaka Baru Press.
Sunardi, N. (2022). Liquidity and Asset Growth on Telecommunications Companies Value. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi), 5(3), 299-307.
Sunardi, N., & Tatariyanto, F. . (2023). The Impact of the Covid-19 Pandemic and Fintech Adoption on Financial Performance Moderating by Capital Adequacy . International Journal of Islamic Business and Management Review, 3(1), 102–118. https://doi.org/10.54099/ijibmr.v3i1.620
Thian, Alexander. 2022. Analisis Laporan Keuangan. Yogyakarta : Penerbit ANDI.
Widyatuti, Maria. 2017. Analisa kritis Laporan Keuangan. Surabaya : CV. Jakad Media Nusantara Surabaya.
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Open Access
IDEA (International Development of Economics and Administration Journal) is a national peer reviewed and open access journal that publishes significant and important research from all area of Development of Economics and Administration.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
