ANALISIS TREND LAPORAN LABA/RUGI PADA PT SURYA CITRA MEDIA TBK. TAHUN 2014-2018

Abstrak

Trend analysis is the analysis used to determine the value of a company. Percentage trend analysis is used to determine the tendency of a value in the company. Analysis of the least square trend is used to predict data in the future. This study uses trend analysis of the percentage and least squares. The purpose of this study was to determine the condition of the income statement of PT Surya Citra Media Tbk. The results of the least square trend method are obtained that the condition of the company's income statement increases and decreases every year. The thing that causes the ups and downs of profit and loss is the share of the viewer or the interest of the viewer in watching the shows at PT SCM. In 2017 Indosiar gained 11.7% viewership which decreased by 0.8% from the previous year. While SCVT in the same year increased by 0.2% from the previous year by 12.8%. The result of the least squares method is to compare the results of the 2018 income statement. The forecast results show that the trend of the least squares in 2018 increased by Rp 2.145 trillion. In the existing financial statements at PT SCM shows that the company's profit / loss increased by Rp 1.937 trillion. This situation shows the least squares trend is effective for predicting data in the future.

Keywords: Trend Analysis, Trend Percentage, Trend Least Squares, Profit / Loss