PERKEMBANGAN KINERJA KEUANGAN PADA PT. ASTRA OTOPARTS TBK (TAHUN 2019- 2021) DENGAN MENGGUNAKAN ANALISIS COMMON SIZE

Financial statements are a means to determine the company’s financial performance in order obtain valuable results. The aim is analyze development of PT. Astra Otoparts Tbk from year year, based on 2019 and 2021 balance sheets income using usual size analysis technique. Researchers used descriptive research methods with quantitative approach for methods. Based survey results, 2020 there will be decline. This due an increase liabilities that have impact equity. difference between asset’s carrying amount its recoverable reported as impairment loss or percentage loss. According statement, marketing strategy was ineffective evidenced by cost goods sold decrease gross profit margin. In terms ability generate profit, net margin decreased over 2019-2021. shows strength decreasing because profitability has fall