ANALISIS PERBANDINGAN, INDEKS, DAN KOMPOSISI SEBAGAI INFORMASI PENGENDALIAN DAN PENGAMBILAN KEPUTUSAN KEUANGAN (Studi Komparasi pada Laporan Keuangan PT. Telekomunikasi Indonesia, Tbk. Periode 2005 sampai dengan 2008)

Abstract

The purpose of this experiment is to get information and knowledge as many as possible about how the comparison analysis, index analysis, and composition analysis in financial report of a company in several years. Later, its result from some years experiment will be interpreted and compared as an information for financial controling and decision-making. The writer used PT. Telekomunikasi Indonesia, Tbk.’s financial report (balance sheet and income statement) period 2005 until 2008 as secundary data in this experiment. In comparison analysis, every financial account is compared in two periods or more to find many changes that happen. Index analysis is used to financial condition’s tendency of the company in basic year (2005), meanwhile composition analysis is used to find percentage of every financial account level is counted from the whole total result. The result show, that most account of balance sheet and income statement increase every year regulary, so we can see there is a trend to increase from basic year (2005) to 2008. It also known that all of assets is dominated by non-current assets, passiva is dominated by liabilities and most of business task spend more than a half of company’s business income. Many changes that happen within a period of four years (2005-2008) show that company’s ability isn’t good enough to make profit, but in the other side the company is quite effective in using the assets that is available. The company needs to control the stabilization of the company income in order to avoid some difficulties that could show up in the future, because the company itself invest much money in non-current asset and most of its business activities spend a lot of money from external fund resources.