Analisis Kinerja Keuangan Menggunakan Analisis Trend Dan Common Size Pada PT. Aneka Tambang Tbk Periode 2016-2025

Abstract

Financial performance reflects a company's financial condition over a specific period, analyzed through its financial statements. This study employs common size analysis and trend analysis utilizing a year-to-year (YoY) approach as strategic tools to evaluate the company’s financial performance. The trend analysis method provides a clearer visualization of company performance over time, while common size analysis identifies shifts in financial structure and the proportion of individual financial components. This research aims to evaluate the financial performance of PT. Aneka Tambang Tbk during the 2016–2025 period. A descriptive quantitative research method is utilized, involving the collection of secondary data from the company’s published annual financial reports. The results indicate that PT. Aneka Tambang Tbk maintained stable and improving financial performance throughout the period. Common size and trend calculations on the balance sheet reveal that asset growth was predominantly financed by accumulated net operating profits rather than the acquisition of new debt. Furthermore, in the income statement, common size and trend analysis demonstrate that net profit increased as a percentage of total sales.