ANALISIS TREND DAN COMMON SIZE ATAS LAPORAN KEUANGAN PADA MEBEL VICTORY KOTA SORONG

Abstract

ABSTRACT

This research was conducted with the aim of testing trend and common size analysis of the the financial statement of Sororng City Victory Furniture. This research is a quantitative research. This research is categorized as a descriptive survey research method, with causal assosiative techniques. The data used quantitative data sourced from the financial reports for 2019 to 2021. The results show that for trend analysis in the comperative balance sheet report for cash in 2020 it is 359 while in 2021 cash comparison is better than 2020. As for common size analysis for the comparative balance sheet report for cash in 2019 it was 27.42 while in 2020 it was 54.95 and in 2021 it was 62.54. This indicates that cash has experienced cahs growth for the victory furniture business in Sorong City. If the comparative income statement for net profit after tax for 2020 is 250 and for 2021 it is 294, this indicates that trend analysis for sales income statement for net profit after tax results obtained in 2019, namely 14.54 and in 2020, namely 25,62, while in 2021, it is 26.78. This indicates that there has been an increase in profit earned.

Keywords: Trend, Common Size, Income Statement