ANALISIS RASIO KEUANGAN SEBAGAICERMINAN KINERJA PERUSAHAAN

Abstract

Auditor in conducting the audit must state whether the company can be a going concern or not. If there is evidence that the company could not carry out its operations, the auditor must give an opinion about the lack of instructions is going concern. The study, which provides clues about the financial difficulties that lead to bankruptcy is very important for lenders because there is a policy that should be taken by creditors. With the model that predicts bankruptcy, the auditor could conduct audits and provide an opinion on the financial statements the company better. For investors bankruptcy will have less equity consequences or even loss of equity in its entirety. In many case studies on the instructions of bankruptcy can be done with the financial ratio analysis, cash flow analysis, or debt ratings (bond rating).     Keywords : Financial Ratio Analysis.