Tugas 2 Laporan Keuangan Perusahaan Terbuka dan Rasio Likuiditasnya

Nama   : Indah Nurlestari
NPM    : 49210575
Kelas    : 3DA03

Contoh Laporan Keuangan PT. Bakrie & Brothers Tbk

Rasio Likuiditas :

a)    Current Ratio
       (Aktiva Lancar : Hutang Lancar) x 100 %     =     (7.490.096.947 : 5.511.811.349) x 100 %      
                                                                               =     135,9 %

b)    Cash Ratio
       ((Kas + Efek) : Hutang Lancar)) x 100 %  =  ((182.336.517 + 2.647.279.874) : 5.511.811.349 ))

                                                                               x 100 %                       
                                                                           =  51,3 %

c)    Quick (Acid test) Ratio
       ((Kas + Efek + Piutang) : Hutang Lancar )) x 100 % =  ((182.336.517 + 2.647.279.874 + 

                                                                                                3.555.819.824) : 5.511.811.349)) x 100% 

                                                                                            =   115,9 %

d)    Working Capital to Total Assets Ratio
      ((Aktiva Lancar – Hutang Lancar) : Jumlah Aktiva) x 100 %  =  ((7.490.096.947 - 5.511.811.349)

                                                                                                             : 16. 962.504.955))  x  100 %
                                                                                                         =  11,7 %