ANALYSIS OF LIQUIDITY RATIO AND PROFITABILITY RATIO IN ASSESSING FINANCIAL PERFORMANCE OF PT. INDAL ALUMINIUM INDUSTRY, Tbk.
Keywords:
Liquidity Ratio (Current Ratio, Quick Ratio, Cash Ratio) Profitability Ratio (Net Profit Margin, Return On Investment, Return On Equity) Financial Performance.Abstract
The purpose of this study was to assess how the financial performance of PT. Indal Aluminum Industry, Tbk. During 2016-2020 based on the Liquidity Ratio which consists of the Current Ratio, Quick Ratio and Cash Ratio. and based on the Profitability Ratio consisting of Net Profit Margin, Return on Investment and Return on Equity.
The data analysis method used in this study used descriptive qualitative research methods with the aim of obtaining an overview of the company's condition. The data source used is secondary data. The population in this study is the financial statements of PT. Indal Aluminum Industry, Tbk. While the sample in this study is the financial statements of PT. Indal Aluminum Industry, Tbk. 2016- 2020 period.
Based on the results of research and discussion, it can be concluded that PT. Indal Aluminum Industry, Tbk. During 2016 to 2020 seen from the Liquidity Ratio based on the Current Ratio, Quick Ratio and Cash Ratio, the results of financial performance are considered poor, this is based on the results of calculations for 5 years which are still far below the industry average standard. And seen from the Profitability Ratio based on Net Profit Margin, Return on Investment and Return on Equity, it shows the results of financial performance which are considered not good, this is based on the results of calculations for 5 years which are still far below the industry average standard.
Downloads
References
Fahmi, Irham. (2014). Analisi Laporan Keuangan. Bandung: Alfabeta.
Hery. (2015). Akuntansi Laporan Keuangan. Yokyakarta: CAPS (Center for Academic Publishing Service).
Hani, Syafrida. (2015). Teknik Analisis Laporan Keuangan. Medan: UMSU Perss.
Jumingan. (2018). Analisis Laporan Keuangan. Cetakan ke-6. Jakarta: PT Bumi Aksara.
Kasmir. (2021). Analisis Laporan Keuangan. Cetakan ke-13. Jakarta: Rajawali Pers.
Khair, Hazmanan. Bismala, Lila. Arianty, Nel. Pratami, Linzzy. (2016). Manajemen Strategi. Cetakan Pertama. Medan: UMSU Press.
Lubis, R. H. (2017). Pengantar Akuntansi Jasa. Yokyakarta: Gava Media.
Munawir, S. (2016). Analisis Laporan Keuangan. Yokyakarta: Liberty.
Rambe, Fauzi Muis. Gunawan, Ade. Julita. Parlindungan, Roni. Gultom, Dedek Kurniawan dan Wahyuni, Sri Fitri. (2015). Manajemen Keuangan. Cetakan ke-4 Juni 2016. Medan: Citapustaka Media.
Rudianto. (2013). Akuntansi Manajemen. Jakarta: Erlangga.
Samryn, L.M., (2012). Akuntansi Manajemen. Jakarta : Kencana.
Sukardi, David dan Kurniawan Indonan Jaya. (2015). Manajemen Investasi Pendekatan Teknikal dan Fundamental untuk Analisis Saham. Yokyakarta: Graha Ilmu.
Sujarweni, V. Wiratana. (2017). Analisis Laporan Keuangan. Yogyakarta: Pustaka Bumi Press.
Sugiono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta
Wardiyah, Mia Lasmi. (2017). Analisis Laporan Keuangan. Cetakan ke-1 Bandung: CV Pustaka Setia.
