Evaluasi Laporan Kinerja Keuangan PT Antam Tbk Menggunakan Analisis Trend pada Periode 2020-2023
DOI:
https://doi.org/10.58192/populer.v3i3.2400Keywords:
PT Antam Tbk, Trend Analysis, Financial StatementsAbstract
Trend analysis is an analysis that compares more than 2 periods of financial statements. PT Antam Tbk is one of the largest mining companies in Indonesia. The purpose of this study was to determine the results of the evaluation of the financial performance report of PT Antam Tbk using trend analysis in the period 2020 to 2023. The research method used is quantitative descriptive method, which involves processing the company's financial data that is already available in the form of financial statements. This study uses secondary data in collecting information. The results of this study concluded that PT Antam Tbk succeeded in increasing the value of assets and equity, and decreasing the value of liabilities. As for the income statement, the company managed to increase profit after income tax by 167.7% from the period 2020 to 2023.
References
Hasanah Nasution, R., 2021. Analisis Laporan Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pt Kmi Wire Cable Tbk. Jurnal Ilmu Manajemen Terapan 2, 300–313.
Janiati, N., Nurhayati, 2022. Analisis Kinerja Keuangan Melalui Analisis Trend Dan Compound Annual Growth Rate (CARG) Pada PT. Akr Corporindo, Tbk. Journal Transformation of Mandalika 2, 131–142.
Koten, M.I.B.A., Endarwati, Arisman, 2023. Analisis Trend Terhadap Kinerja Keuangan Perusahaan Pt. Industri Jamu Dan Farmasi Sido Muncul Tbk. Journal Competency of Business 6, 88–107.
Sari, D., Fauzan, M., Guntur, S., 2024. Analysis of Financial Reports Using Trend Analysis Method To Evaluate Financial Performance At Pt. Bukit Asam Tbk Period 2018-2022. Mankeu (Jurnal Manajemen Keuangan) 2, 1–15
Siallangan, R.P., Suartini, S., Sulistiyo, H., 2024. Analisis Laporan Keuangan Trend Untuk Menilai Kinerja Keuangan PT Sri Rejeki Isman Tbk. Jurnal Ekonomi, Manajemen dan Akuntansi 1192, 534–543.
Simba, S.L., 2021. Analisis Kinerja Keuangan PT Trakindo Utama, Tembagapura Division 1–25.
Wahyuningsih, R., Hari, S., 2022. Analisis Trend Laporan Laba Rugi Pt Astra Internasional Tbk. Untuk Menilai Kinerja Keuangan (Tahun 2019-2021). Jurnal Akuntansi, Kewirausahaan dan Bisnis 7, ISSN 2527-8215.
Zuraidah, Z., Aulia, R., 2023. Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Pt. Everbright Kabupaten Aceh Besar. Jurnal Ilmiah Manajemen Muhammadiyah Aceh 12.
