Analisis-Rasio-Keuangan-Untuk-Mengetahui-Kinerja-Perusahaan ...

2.2.2. Analisis Laporan Keuangan ................................................ 18
2.2.2.1. Pengertian Analisis Laporan Keuangan ............ 18
2.2.2.2. Sifat Analisis Laporan Keuangan ..................... 19
2.2.2.3. Tujuan Analisis Laporan Keuangan ................. 19
2.2.2.4. Kelemahan Analisis Laporan Keuangan .......... 20
2.2.2.5. Metode dan Teknik Analisis Laporan Keuangan 21
2.2.3. Kinerja Keuangan ............................................................. 23
2.2.3.1. Definisi Kinerja Keuangan ............................... 23
2.2.3.2. Alat-alat Kinerja Keuangan .............................. 24
2.2.4. Analisis Rasio ................................................................... 25
2.2.4.1. Pengertian Analisis Rasio ................................. 25
2.2.4.2. Keunggulan Analisis Rasio ............................... 26
2.2.4.3. Keterbatasan Analisis Rasio .............................. 26
2.3. Kerangka Pemikiran ...................................................................... 28
BAB III METODE PENELITIAN ............................................................ 29
3.1. Jenis dan Sifat Penelitian ............................................................... 29
3.2. Ruang Lingkup Penelitian .............................................................. 30
3.3. Jenis dan Sumber Data ................................................................... 30
3.4. Teknik Pengumpulan Data ............................................................. 31
3.5. Teknik Analisis Data ...................................................................... 31
3.6. Definisi Operasional Variabel ........................................................ 32
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .............................. 37
4.1. Gambaran Umum Perusahaan ........................................................ 37
4.1.1. Sejarah Perusahaan ............................................................. 37