Analisis Perkembangan Kinerja Keuangan pada PT. Lentera Abadi Periode 2007-2011

Abstract

PT. Lentera Abadi is a company specializing in the publishing sector. The presence of e-book technology make this company has many competitors, thus causing the need for good financial performance in this company. To that end, the goal of this research is to determine the development of the financial performance of PT. Lentera Abadi 2007-2011 period using ratio analysis, Du Pont analysis, trend analysis, and common size statements analysis as well as to identify the factors that affect the company’s financial performance. Based on the ratio analysis and analysis of Du Pont, development financial performance on this company tend to increase every year, while based on the trend analysis of the company net profit condition would continue to decline until 2014. The results of analysis showed that the percentage per component in the period 2007-2011 for the company are more invested funds in short term investment. For internal and external factors that affect the company’s financial performance is accounts receivable as well as cooperation with other companies and sales person performance.