Analisis Laporan Keuangan dengan Metode Common Size untuk Menilai Kinerja Keuangan pada PT. Blue Bird TBK
DOI:
https://doi.org/10.58192/profit.v5i1.4335Keywords:
Common Size, Corporate Equity, Direct Load, Financial Performance, Non-Current AssetsAbstract
Financial performance serves as a crucial indicator in assessing the operational effectiveness and strategic positioning of a company within the transportation industry. As a major player, PT Blue Bird Tbk must evaluate its asset structure and cost efficiency to ensure business sustainability amidst intense market competition. This study aims to describe and analyze the financial performance of PT Blue Bird Tbk for the 2022–2024 period using the Common Size method. The research methodology employed is descriptive with a quantitative approach. The analysis is conducted through the Common Size method by calculating the percentage of each component within the balance sheet and income statement. The data utilized is secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange (IDX) during the 2022–2024 observation period. The results of the analysis indicate that during the 2022–2024 period, the company's financial position structure was dominated by non-current assets, reflecting the vast fleet capacity used to serve the market. From a financing perspective, the significant proportion of equity demonstrates a high level of financial independence. However, the income statement reveals that the proportion of direct expenses remains relatively high, which potentially pressures the company’s profitability.
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