ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO KEUANGAN PADA PT. SEMEN BATURAJA Tbk

Devica Rizki Novitasari, Erwin Budianto, Benny Dhevyanto

Sari


The purpose of this study to determine the financial performance based on financial ratios at PT. Semen Baturaja Tbk. in 2016-2020 using the ratios of liquidity (current ratio and working capital to total asset), solvency (debt to asset ratio and debt to equity ratio), activity (fixed asset turnover dan total asset turnover) and profitability (return on equity and return on asset). This type of research uses descriptive with quantitative methods. The population used is PT. Semen Batu Raja Tbk. with the Sample used is the financial statement of PT. Semen Baturaja Tbk. in 2016-2020. Analysis based on the ratio of Liquid (current ratio) likuid and (working capital to total asset) illiquid, Solvency (debt to asset ratio) solvable and (debt to equity ratio) insolvable. Activities (fixed asset turnover and total asset turnover) are in inefficient condition and Profitability (return on equity and return on asset) are in unprofitable condition.

 

Keywords : Analysis of Financial Perfomance, and Financial Ratio.


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Referensi


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