ABSTRACT
SUMIATI. 2007, Analysis of Financial Ratio at CV Kalimantan Telemedia in Samarinda ( below/under tuition of Mr. Rande Samben and Mrs. Isna Yuningsih ).
Purpose of this research was to know has level of financial ratios whichhave been reached by CV Kalimantan Telemedia experience improvement in the year 2004 up to year 2006. This research has been done in order to gathering of information about financial statements which in fact like applying of accountancy policy of at CV Kalimantan Telemedia in Samarinda of at December 2006 up to March 2007.
Analyzer used in this research finance ratio that is Liquidity ratio covering current ratio, acid test the ratio / quick ratio and cash ratio. Solvency ratio covering debt ratio with the asset and net worth to debt ratio and economic renthability ratio ( earning power) consisted of profit margin and operating assets turnover.
Pursuant to result of liquidity ratio analysis during 3 year namely year 2004, 2005, and 2006 be as follows: Current Ratio that is 254,00%, 275,49%, and 249,84%. Acid Test the Ratio / quick Ratio that is 131,16%, 194,68%, and 189,33%. While Cash Ratio is 29,98%, 50,52%, and 47,22%.
Solvency ratio of Company covering: Debt ratio with the asset 80,33%, 68,00%, and 54,25%. Total debt to equity ratio is 408,32%, 212,47%, and 118,58%.
As for result analyse at Economic Renthability ratio ( Earning Power) what obtained by calculation of during 3 ( three) last year, that is the year 2004, 2005, and 2006 be as follows: Profit margin that is 7,08%, 6,92%, and 6,86%.
While Turnover of operating assets is equal to 1,59 times, 1,62 times and 1,63 times. Earning power is 11,28%, 11,23%, and 11,20%. Equity of Company renthability is 57,33%, 35,10%, and 24,49%.
Thereby inferential that hypothesis which are expecting that liquidity, solvability, and renthability ratio at CV Kalimantan Telemedia in the year 2004 up to year 2006 experience of the improvement is refused.