ANALISIS ATAS KINERJA FINANSIAL KLUB SEPAKBOLA PROFESIONAL (Studi Kasus pada Manchester United PLC)

Abstract

This study aims to analyze the main financial components contained in the financial statements of a professional football club. This study also aims to determine the appropriate financial ratios are used to measure the financial performance of the football club and identifying the right industry for the football club. Object of this study is the financial report Manchester United PLC. This study uses financial statements Manchester United PLC for four years. Financial reports obtained from the prospectus and annual report Manchester United PLC 2012. This study uses 23 wide ratio of 4 main financial ratios liquidity ratios, profitability ratios, activity ratios, and solvency ratios. Ratio analysis to assess the trend in the last 4 years, compared with other football clubs, and compared with standard ratios for other industries according to the New York Stock Exchange. Results of this study showed that the main components in the financial statements of the football club there are 2, revenue and players’ registration. Manchester United PLC has a pretty good level of profitability, profits increased every year. Manchester United PLC level of liquidity is not good, has decreased from 2010 to 2012. Manchester United PLC is considered to have a pretty good solvency, declined in each year, although still quite high level of solvency. Investment in football clubs is quite profitable, but the risk of debt held pretty big football club