Analisis Laporan Keuangan Menggunakan Gross Profit Margin Ratio dan Net Profit Margin Ratio Terhadap Kinerja Keuangan

Abstract

This research was conducted at CV. Cahaya Prima Abadi which is a manufacturing industry company producing footwear in Bandung. The purpose of this research is to measure how much the company’s financial standards is by analyzing the financial statements using Gross Profit Margin Ratio (GPM) and Net Profit Margin Ratio (NPM). The method of this research is descriptive analysis with quantitative approachment. Data type used is secondary data in financial statements of CV. Cahaya Prima Abadi during the period 2012-2016. Data collection techniques conducted are field research, interviews, documentation and library research. The result of this research shows that: (1) the results of gross profit margin analysis at CV. Cahaya Prima Abadi during the period 2012-2016 is 29.8%, (2) the result of net profit margin analysis at CV. Cahaya Prima Abadi during the period 2012-2016 is 2.18%, (3) the lowest percentage of gross profit margin is 21% in 2013 and the highest percentage of net profit margin is 3,1% in 2014, (4) the amount of gross profit margin standard on financial performance at CV. Cahaya Prima Abadi period of 2012-2016 is > 30% in each year except in 2013, (5) the amount of net profit margin standard on financial performance at CV. Cahaya Prima Abadi period of 2012-2016 is < 5% in every year, (6) the amount of both gross profit margin and net profit margin standard on financial performance shows unbalanced criteria due to being at 29,8% of GPM’s average on a scale 30% of standard ratio and at 2,18% of NPM’s average on a scale 5% of standard ratio.