Analisis Kinerja Keuangan Berdasarkan Rasio Laporan Keuangan Pada Yayasan Islam Al-Ishlah Cirebon Periode 2009-2013

Abstract

To determine the financial performance of a company's financial statements required Islamic Foundation Al - Ishlah taken from the balance sheet in the period 2009-2013 , the financial statements that show the state of the company consisting of assets , debt / kewjiban and capital . Based on the research achievement of the performance of Al - Islam Foundation ishlah terms of the financial aspect is relatively better and healthier seen from the comparison over the period 2009-20013 . Judging from the results of the F test that the variable current ratio ( CR ) , Debit to Equity Ratio ( DER ) and Net Assets ( AN ) simultaneous influence on Return on Investment ( ROI ) with the results obtained by simultaneous test is 0.000, which is smaller than 0.05, it Ha Ho is rejected or accepted , and seen from the results of the t test that CR and AN partial effect on ROI . Variables CR and AN is the most variable dominnan shows financial performance against ROI .