Financial Performance Analysis with Common Size Method at PT Pelabuhan Indonesia I (Persero).

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.