Path: TopS1-Final ProjectMining Engineering-FTTM2008

ANALISIS STRUKTUR NERACA PT. BUMI RESOURCES TBK, PT. TAMBANG BATUBARA BUKIT ASAM TBK, DAN PT. ANEKA TAMBANG TBK PERIODE 2002-2006

Undergraduate Theses from JBPTITBPP / 2017-09-27 10:39:03
Oleh : FEBRILLA DWIJAYA BRAHMADITA (NIM 12104056), S1 - Department of Mining Engineering
Dibuat : 2008, dengan 7 file

Keyword : balance sheet structure, liquidity, solvability, asset, liabilities

Neraca merupakan laporan posisi keuangan yang memberikan informasi berharga tentang bisnis perusahaan, terutama jika dinilai dalam periode beberapa tahun. Terdapat tiga perusahaan pertambangan yang akan dianalis kondisi keuangannya berdasarkan struktur neraca keuangan masing-masing perusahaan tahun 2002-2006. Perusahaan tersebut yaitu PT. Bumi Resources Tbk (Bumi), PT. Tambang Batubara Bukit Asam Tbk (PTBA), dan PT. Aneka Tambang Tbk (Antam). Hal yang dapat dilihat dari struktur neraca adalah kinerja operasi perusahaan dari sisi profitabilitas, likuiditas, dan solvabilitas. Terdapat perbedaan struktur neraca pada ketiga perusahaan. Aktiva lancar rata-rata Bumi selama periode 2002-2006 sebesar 28,6% mendekati aktiva lancar rata-rata industri tambang Indonesia yaitu 23,7%. Hutang Bumi rata-rata mencapai 90% sedangkan hutang rata-rata industri tambang Indonesia hanya 49,5%. Aktiva lancar rata-rata PTBA sebesar 68,7% berada jauh diatas aktiva lancar rata-rata industri tambang Indonesia yaitu 23,7%. Modal ekuitas rata-rata PTBA sebesar 70,8% berada diatas modal ekuitas rata-rata industri tambang Indonesia yaitu 50,5%. Modal ekuitas rata-rata Antam sebesar 50,9% mendekati modal ekuitas rata-rata industri tambang Indonesia yaitu 50,5%. Namun, aktiva tetap rata-rata Antam sebesar 52,8% berada dibawah aktiva tetap rata-rata industri tambang Indonesia yaitu 76.4%. Kinerja perusahaan dari sudut pandang likuiditas tertinggi adalah PTBA dengan rata-rata current ratio 4,0. Dari sudut pandang solvabilitas tertinggi adalah Bumi dengan rata-rata hutang terhadap total aktiva mencapai 0,9 dengan peningkatan penjualan tertinggi yaitu rata-rata 74,5% pertahun. Sedangkan dari sisi profitabilitas terbagi menjadi dua, yaitu pengembalian terhadap total aktiva terbaik adalah PTBA dengan rata-rata ROA sebesar 13,7% dan pengembalian terbaik terhadap modal ekuitas adalah Antam dengan rata-rata ROE sebesar 0,24.

Deskripsi Alternatif :

Balance sheet is financial position report giving valuable information about company business, especially if it is assessed in a few years. There are three mining companies that will be analyzed based on its balance sheet structure in the year 2002-2006. The three companies was PT. Bumi Resources Tbk (Bumi), PT. Tambang Batubara Bukit Asam Tbk ( PTBA), and PT. Aneka Tambang Tbk ( Antam). The important thing that could observe from balance sheet structure is operation performance including profitability, liquidity, and solvability. There is difference of balance sheet structure among Bumi, PTBA, and Antam. Current assets average of Bumi during 2002-2006 equal to 28,6% comes near current assets average of Indonesia mine industry that is 23,7%. Bumi’s debt average is reaching 90% while debt average of Indonesia mine industry 49,5% only. Current assets average of PTBA equal to 68,7% stays is far to current assets average of Indonesia mine industry that is 23,7%. Equity capital average of PTBA equal to 70,8% stays to equity capital average of Indonesia mine industry that is 50,5%. Equity capital average of Antam equal to 50,9% comes near equity capital average of Indonesia mine industry that is 50,5%. But, fixed asset average of Antam equal to 52,8% stays under fixed asset average of Indonesia mine industry that is 76.4%. Company performance seen from highest liquidity approach aspect is PTBA with average of current ratio 4,0. From highest solvability approach aspect is Bumi with average of debt to asset total reach 0,9 with improvement of highest sale that is average of 74,5% each year. While from profitability is divided into the best asset total is PTBA with average of ROA equal to 13,7% and best return to equity capital is Antam with average of ROE 0,24.

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