Analisis Rasio Likuiditas, Solvabilatas, Aktivitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Pt Adhi Karya Tbk Sebelum Dan Sesudah Covid-19
Sari
This study aims to determine, assess and analyze the financial performance of PT Adhi Karya Tbk by measuring using the liquidity ratio (current ratio), solvency ratio (debt to equity ratio), activity ratio (total assets turnover), and profitability (net profit margin). This research uses a quantitative descriptive method, the technique of collecting financial statement data from 2018 to 2021. Based on results analysis and discussion, performance finance with use current ratio year 2018 as large as 1,34, In 2019 there was a decrease to 1.23, in 2020 it decreased to 1.11, in 2021 there was a slight decrease of 1%, in general the average condition was below the industry standard. solvency ratio which measure with debt to equity ratio year 2018 down 72%, year 2019-2020 increase 85%, and year 2021 stable. Aktivity ratio which measure total asset turnover, year 2018 increase 52%, year 2019-2020 tends to decrease, year 2021 stable, this is due to a slight increase in sales. Profitability ratio which measue margin profit clean year 2018 experience drop 43%, year 2019 stable, year 2020 increase 68%, year 2021 little increase.
Keywords: Liquidity Ratio, Solvancy Ratio, Aktivity Ratio, Profitability Ratio
Referensi
Fahmi, Irham. 2017. Analisis Laporan Keuangan. Bandung: Alfabeta.
Femelia Yovita Bita, Sri Hermuningsih, Alfiatul Maulida. 2021. Pengaruh profitabilitas likuiditas dan ukuran perusahaan terhadap nilai perusahaan. Jurnal Syntax Transformation, 2(3) 298-306.
Hani, Syafrida. 2015. Teknik Analisa Laporan Keuangan. Medan: UMSU Press.
Harahap, Sofyan Syafri. 2015. Analisis Kritis atas Laporan Keuangan. Cetakan ke-12. Jakarta: Rajawali Pers.
Hermanto, Bambang dan Agung, Mulyo. 2015. Analisa Laporan Keuangan. Jakarta: Lentera Ilmu Cedekia.
Hery. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service)
------. 2017. Kajian Riset Akuntansi Mengulas Berbagai Hasil Penelitian Terkini dalam Bidang Akuntansi dan Keuangan. Jakarta: PT Grasindo.
------. 2017. Teori Akuntansi Pendekatan Konsep dan Analisis. Jakarta: PT Grasindo.
Kasmir. 2017. Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada. Kariyoto. 2017. Analisa Laporan Keuangan. Malang: UB Press.
Khair, Hazmanan., Bismala, Lila., Arianty, Nel., dan Pratami, Linzzy. 2016. Manajemen Strategi. Cetakan Pertama. Medan: UMSU Press.
Pantjaningsih, Pri. 2017. Analisis Rasio Likuiditas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Adhi Karya (Persero) Tbk Jakarta. Jurnal Lentera Akuntansi, ISSN 2339-2991.
Sanjaya, Surya. 2017. Analisis DuPont System Dalam Mengukur Kinerja Keuangan PT TASPEN (Persero). Jurnal Riset Akuntansi dan Bisnis, 17 (1), 15-32.
Sri Hermuningsih, Pristin Prima Sari, Nadia Melliana. 2021. Peran Pasar Modal dan Investasi Saham Bagi Investor. Abdimas Dewantara, 4 (2), 1-11.
Sugiono, Arief dan Untung, Edy. 2016. Analisa Laporan Keuangan. Edisi Revisi. Jakarta: PT Grasindo
Sugiyono. 2018. Metode Penelitian Kuantitatif dan Kualitatif dan R&D. Bandung: Alfabeta.
Sujarweni, Wiratna. 2017. Analisis Laporan Keuangan. Yogyakarta: Penerbit Pustaka Baru Press.
Yuliyanto, Wakhid. 2020. Analisa Rasio Keuangan PT Adhi Karya (Persero) Tbk Terhadap Rasio Industri Tahun 2014 – 2017. Jurnal Ilmiah Akuntansi dan Bisnis, Vol 5, No 1, Juni 2020 ISSN: 2528-2093 (Print), ISSN: 2528-1216 (Online).
https://sahamee.com/saham/ADHI/neraca-keuangan
DOI: https://doi.org/10.37531/mirai.v7i3.2849