Analisis Rasio Profitabilitas dan Rasio Likuiditas untuk Mengukur Kinerja Keuangan pada PT Astra Internasional Tbk Periode 2017-2021 di Bursa Efek Indonesia

Sitepu, Rikki Ando (2022) Analisis Rasio Profitabilitas dan Rasio Likuiditas untuk Mengukur Kinerja Keuangan pada PT Astra Internasional Tbk Periode 2017-2021 di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pentingnya rasio keuangan bagi suatu perusahaan agar mengetahui kondisis keuangan dimasa yang akan datang. Penelitian ini bertujuan untuk mengetahui, Kinerja Keuangan yang mengunakan Rasio Profitabilitas dan Rasio Likuiditas pada PT.Astra International, Tbk. Dengan menngunakan metode deskriptif kuantitatif dengan data pengamatan dari tahun 2017-2021. Berdasarkan hasil penelitian, Rasio Profitabilitas: Gross Profit Margin mengalami kenaikan dan penurunan, 14% , 15% 14%, 12% dan 14%. Maka Gross Profit Margin dari tahun 2017-2021 dikatakan cukup baik namun, jika dilihat dari standar industri masih berada dibawah 30%.sedangkan Return on Equity 15% ,16%,14%,10% dan 12%, dari tahun 2017-2021 dikatakan kurang baik bila dilihat dari standar industri itu sendiri yang sebesar 40%.Pada tahun 2017-2021 pada Rasio Likuiditas: Current Ratio mengalami peningkatan 154%, 154%, Current Ratio dinyatakan baik namun dilihat dari standar industri itu sendiri masih berada dibawah 200%. Sedangkan,Quick Ratio mengalami peningkatan, 103%, 90%, 105%, 133% dan 133%, maka Quick Ratio dinyatakan baik namun dilihat dari standar industri masih berada dibawah 150%.Cash Ratio tahun 2017-2019 terjadi penurunan dan peningkatan,32%, 22%, 24%, 55%, 62% dilihat dari rata-rata rasio industri sejenis masih berada dibawah industri, namun di tahun 2020 -2021 cash ratiomenyentuh angka 50% ke atas menandakan PT Astra Internasional tidak menggunakan dana yang ada secara optimal untuk membayar kewajiban lancarnya.Dapat disimpulkan kinerja keuangan PT Astra Internasional Tbk dari segi rasio profitabilitas dan rasio likuiditas dari tahun 2017-2021 mengalami peningkatan dan penurunan serta masih berada dibawah rata-rata rasio industri. mUntuk rasio profitabilitas dapat dikatakan perusahaan ini belum mampLE memaksimalkan pengembalian perputaran modalnya untuk memperolah laba yang optimal sedangkan, untuk rasio likuiditas perusahaan ini dalam keadaan likuid namun masih berada dibawah rata-rata industri. / The importance offinancial ratios for a company in order to know the financial condition in the future. This study aims to determine, Financial Performance using Profitability Ratios and Liquidity Ratios at PT. Astra International, Tbk. By using a quantitative descriptive method with observational data from 2017-2021. Based on the research results, the Profitability Ratio: Gross Profit Margin has fluctuated, 14%, 15%, 14%, 12% and 14%. so the Gross Profit Margin from 2017-2021 is said to be quite good, however, when viewed from industry standards, it is still below 30%. while the Return on Equity of 15%, 16%, 14%, 10% and 12%, from 2017-2021 is said to be less good when viewed from the industry standard itself which is 40%. In 2017-2021 the Liquidity Ratio: Current Ratio increased by 123%, 113%, 129%, 154%, 154%, the Current Ratio was declared good but seen from the industry standard itself it was still below 200%. Meanwhile, the Quick Ratio has increased, 103%, 90%, 105%, 133% and 133%, so the Quick Ratio is declared good but seen from industry standards it is still below 150%. Cash Ratio in 2017-2019 there was fluctuated, 32%, 22%, 24%, 55%, 62% seen from the average ratio of similar industries still below the industry, but in 2020-2021 the cash ratio touched 50% above indicates that PT Astra Internasional is not using the available funds optimally to pay its current obligations. It can be concluded that the financial performance of PT Astra Internasional Tbk in terms of profitfbility ratios and liquidity ratios from 20172021 has increased and decreased and IS still below the industry average ratio. For the profitability ratio, it can be saiduhat this company has not been able to maximize the return on its capital turnover to obtain optimal profits, while the liquidity ratio of this company is liquid but still below the industry average.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, LukasNIDN0302085701lukastigan@gmail.com
Thesis advisorHalim, IndraNIDN0301127702halim_indr@yahoo.com
Additional Information: Nomor Panggil : T.A 657.3 Sit a 2022
Subjects: SOCIAL SCIENCES > Personnel management. Employment management
SOCIAL SCIENCES > Finance
SOCIAL SCIENCES > Management
Divisions: FAKULTAS EKONOMI DAN BISNIS > Manajemen
Depositing User: Users 2280 not found.
Date Deposited: 15 Sep 2023 06:05
Last Modified: 08 Oct 2024 11:02
URI: http://repository.uki.ac.id/id/eprint/12316

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