Financial Statement Performance for Decision Making in Granting credit Facilities

Penulis

  • Evi Yuniarti
  • Anita Kusuma Dewi

DOI:

https://doi.org/10.25181/esai.v6i1.1012

Abstrak

Financial statement analysis is an important aspect that can be used as a guideline by creditors to decide clients’ credit feasibility for business capital. This analysis can be used to determine a company’s financial performance. Based on the financial ratio analysis of the data in the financial statement, a credit institution can analyze the company’s business progress and setback. This is very useful for the decision-making process in determining the debtor’s eligibility for fund. Financial statement analysis is an instrument to observe company’s financial performance. A creditor can study a company’s business progress and setback. Keywords:  financial ratio, performance measurements, decision making

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Biografi Penulis

Evi Yuniarti

Dosen Program Studi Akuntansi Jurusan Ekonomi dan Bisnis pada Politeknik Negeri Lampung

Anita Kusuma Dewi

Dosen Program Studi Akuntansi Jurusan Ekonomi dan Bisnis pada Politeknik Negeri Lampung

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2018-07-12

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