Analisa laporan keuangan yang memfokuskan pada hubungan satu item terhadap item lain dalam laporan keuangan disebut:
Financial Statement Analysis[1]
- Horizontal Analysis: Measure the amount that corresponding items change from one financial statement to another over consecutive accounting periods.
- Vertical Analysis: Reveals the relationship of each financial statement item to another financial statement item.
- Ratio Analysis: Consist of comparing various financial statement values for the purpose of assessing a company’s financial performance or condition.
- External Analysis: is financial analysis performed by someone outside the company being analyzed.
- Internal Analysis: is financial analysis undertaken by employees of the company being analyzed.
Jawaban: b. Vertical Analysis
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
