The Analysis of Financial Report of Outstanding Football Clubs (A Study on Arsenal, Everton, and West Ham During 2003-2012)

ABSTRACT

Agus Wijaya, Nanang. The Analysis of Financial Report of Outstanding Football Clubs (A Study on Arsenal, Everton, and West Ham During  2003-2012). Department of Accounting, Faculty of Economics State University of Malang. Advisors: (I) Dr. Hj. Puji Handayati, S.E., M.M., Ak. (II) Hj. Yuli Widi Astuti, S.E., M.Si.Ak.

Keywords: Financial Statement Analysis, Football Club, Achievement

The financial condition and performance of football club will look from its financial statement analysis. Many clubs in Europe declines due to achievement experienced financial crisis. Clubs are experiencing financial crisis due to lack of good financial management of the club. So, we need an analysis of the financial performance of a football club to find out how to actually manage the club finances. The analysis report that can be used the football club as a series of activities to support the achievement of which would be achieved.
            This research was conducted in order to determine how the financial condition and performance on achievement of the football club.

This study uses a descriptive quantitative research. The data used in this study are secondary data by using the Statement of Accounts and Annual Report obtained from the official website www.arsenal.com (Arsenal), www.evertonfc.com (Everton), www.whufc. com (West Ham). Data collection techniques was conducte by using the documentation. Analysis of the data used is the liquidity, solvency (leverage), profitability, and efficiencyanalysis.
The results showed that the liquidity, solvency and profitability put Arsenal as the club's which has the best achievement in the best financial condition and performance followed by Everton which had the best efficiency conditions. Meanwhile, West Ham football club achievement has the worst condition and performance.