ANALISA LAPORAN KEUANGAN SEBAGAI DASAR UNTUK KEBIJAKAN PENGAMBILAN KEPUTUSAN PADA PT. CABANG MEDAN INDOSENTRA PELANGI

Abstract

This analysis of financial reports maximizes relatively little information into broader and more accurate information. Analysis results of financial statements will be able to uncover various inconsistencies of a report. The purpose of financial reporting provides information about the financial position, financial performance, and the cash flows of entities that help most users report in economic decision making. This research aims to determine the extent to which the analysis of financial statements plays a role in management in carrying out its duties as accounting. The techniques used by the authors in this study are Data analysis ratios, among others: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on the results of the research concluded on PT. Indosentra Pelangi Medan Branch Lack of management analyzed the financial statements that caused the company not to use their financial statements during this crisis so that the company in Running the operation is not achieved to the fullest, meaning hypotheses submitted by the author are acceptable.