Analisis Laporan Keuangan Sebagai Penilai Kinerja Manajemen

Abstract

The aim of writing this scientific work is to dig deeper into the role of Financial Reports in assessing management performance. We will discuss how the financial information documented in the report can be a strong indicator for measuring the extent to which management is able to achieve the company's financial and strategic targets. The writing of this scientific work will be supported by methodological analysis which includes literature study, historical data analysis, and a qualitative approach in analyzing how Financial Reports can be used as an effective tool in evaluating management performance. The main challenge in assessing management performance through financial reports is understanding the industry context and external factors that can influence company performance. Therefore, financial statement analysis should not only focus on absolute numbers but also consider industry trends, external risks and growth potential. The data collection method uses documentation and interviews.