ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA PADA PT. BAG

The financial statements are a commonly used as information to asses the performance of the company, which can be controlled in the future, and to predict the production capacity of its resources. The financial statements derived from financial statement analysis, in turn, used as a tool of decision-making process in the future. Research located at PT. BAG. Data taken from the 2006-2010 period of financial reports. The liquidity ratio, activity ratio, solvency ratio and the profitability ratio were used as an indicator of financial performace. The results showed that the level of liquidity of the company is zero, because the company in 2006-2010 did not have a duty to be paid, to the level of activity of the company is valued at zero in turnover, the average age of accounts receivable, inventory turnover, so the company has no accounts receivable and inventory, while fixed asset turnover, total asset turnover, and turnover of working capital, the company was able to use it effectively, the company's solvency level is able to use the finances well and can afford to pay the total fixed charges, the level of profitability that the company is also pretty good, being able to generate high revenue. Overall, the performance of the PT. BAG is good enough to operate the company. Keywords : financial statement, financial performance, liquidity ratio, activity ratio, solvency ratio, profitability ratio