Abstract:
Financial performance is the achievement of work done within a company
to achieve a certain goal. The resulting achievement is the attainment achieved.
This study aims to determine the financial performance at PT Pelabuhan Indonesia
I (Persero) by using the common size method. This research was conducted at
Service Company at PT Pelabuhan Indonesia I (Persero) Period 2012-2016. In this
research used descriptive research and quantitative data. The results of this study
indicate that the financial performance with the common size method concerning
the balance sheet and profit and loss is quite good. On the company's current
assets is quite good, because the current assets every year increased. However, its
fixed assets tend to decrease, indicating the percentage of fixed assets is less good.
On the liabilities of the company has not been able to reduce debt. However,
assets are greater than obligations. With greater assets than liabilities, the
company is able to pay off the company's liabilities. In the profit and loss is still
not good enough, because the operating expense is greater than the operating
profit. This is because more income is spent on load financing.
