Mata Kuliah
:
Analisa Laporan Keuangan
Pokok Bahasan
:
1. Comparative financial statements analysis
2. Common size financial statements analysis
Tatap Muka
:
31 Maret 2013
Waktu
: 3 Jam Pelajaran (150 menit)
=====

Comparative financial statements analysis = trend analysis = horizontal analysis
Horizontal analysis is a technique for evaluating a series of financial statement data over
period of time :
a. Year-to-year change analysis
b. Index-number trend analysis
Lihat Illustration 1.1, Exhibit 1.6
Lihat Illustration 1.2, Exhibit 1.7
-
The purpose of a horizontal analysis is to express the change in a financial
statement items in percentages rather than in dollars, Financial statement users can
spot trends more easily with horizontal analysis than simply by looking at the raw
numbers.1
-
There is more than one way to to a horizontal analysis. Frequently, the analysis is
done by comparing one year with the next, rather than using a fixed base year.1

Common size financial statements analysis = vertical analysis
Vertical analysis is a technique for evaluating financial statement data that expresses
each item in a financial statement in terms of a percent of a base amount.
Catatan:
The purpose of vertical analysis is to highlight relationships between
components of the financial statements and not to assess trends in individual
components over time
Lihat Illustration 1.3, Exhibit 1.8 & Exhibit 1.9
‘13
1
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
-
Each item on a financial statement is expressed as a percentageof a selected base amount.
For example, a vertical analysis of an income statement almost always uses sales as the base
amount because almost all of a firm’s expenditures depend on the level of sales.1
-
Vertical analysis also allows meaningful comparison of companies of different sizes.1

Lihat lampiran 1

Soal Latihan 1 :
Use the following information about capital expenditures of Andes Company to perform a
horizontal analysis , with 2004 as the base year. What information does this provide about
Andes Company ?

In millions
2007
2006
2005
2004
Capital expenditures
$41,400
$45,575
$43,850
$50,600
Soal Latihan 2
Berdasarkan data dari neraca dan laporan laba-rugi PT.ABC di bawah ini, dan pemahaman akan
berbagai alat analisa laporan keuangan yang telah saudara / i pelajari, buat analisa laporan
keuangan PT. ABC tersebut.
‘13
2
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
‘13
3
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id

1
Financial Accounting – A Business Process Approach, Second Edition, 2008, Person Internatonal
Edition, Jane L. Reimers
‘13
4
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
‘13
5
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
‘13
6
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
‘13
7
Analisa Laporan Keuangan
Hotma Timbul Gultom SE,Ak,M.Si
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id