Analisis Kinerja Keuangan dengan Rasio Liquiditas, Solvabilitas, Aktivitas dan Profitabilitas PT.XYZ
DOI:
https://doi.org/10.30603/ab.v19i1.3915Kata Kunci:
Financial performance, liquidity ratio, Solvency ratio, activity ratio, profitability ratioAbstrak
This study aims to analyze and find out how the financial performance of PT.XYZ is based on the ratio of liquidity, solvency, profitability, activity. The research method used is quantitative descriptive analysis. The data analysis technique uses financial ratio analysis. The results of this study indicate that: (1) in terms of the liquidity ratio, measured using the current ratio in 2017 and 2018 it was 0.41 and in 2019 it was 0.35, the quick ratio in 2017 was 0.40, in 2018 it was 0. .41, and in 2019 0.35, cash ratio in 2017 and 2918 by 10%, and in 2019 by 3%, cash turnover ratio in 2017, 2018, 2019 by 2 times, inventory to networking capital in 2017, 2018, 2019 at 0%. So the state of PT.XYZ shows that the company is not liquid because it is below the industry average. (2) in terms of the Solvency ratio, measured using the debt to assets ratio in 2017 of 69%, in 2018 of 68%, and in 2019 of 0.74%. shows that the company is not solvable because the total assets owned by the company are unable to cover debts to outside parties and when measured using the debt to capital ratio in 2017 it was 221%, in 2018 it was 216%, and in 2019 it was 284. shows that the company is solvable because the capital owned by the company is able to cover the company's debts. (3) activity ratio, measured using debt turnover ratio in 2017 of 6 times, in 2018 of 10 times, and in 2019 of 9 times, working capital turnover in 2017 of 1.50 times, in 2018 of 2.22 times, and in 2019 of 2.19 times, the total asset turnover in 2017 was 0.47 times, in 2018 it was 0.70 times, and in 2019 it was 0.57 times indicating that the company is not doing well, while inventory turnover in in 2017 of 394 times, in 2018 of 847 times, and in 2019 of 1,303 times the company's condition showed good. (4) profitability ratio, measured using profit margin on sales in 2017 of 26%, in 2018 of 23%, and in 2019 of 24%, return on investment in 2017 and 2018 of 2%, in 2019 of 3% , the return on equity in 2017 was 5%, in 2018 it was 7%, and in 2019 it was 10%, the company's condition is quite good
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