ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT PERKEBUNAN NUSANTARA X

  • Ery Nis wan Panca Bhakti University
  • Su mi tro Panca Bhakti University

Abstract

Title of Research "Analysis of Liquidity Ratio, Solvency Ratio and Profitability Ratio in Assessing Financial Performance at PT Perkebunan Nusantara X". The purpose of this study is to determine the level of liquidity, solvency, profitability and to determine the financial performance of PT Perkebunan Nusantara X for the period 2013-2015. The tools commonly used are financial ratios. The financial ratios I use are liquidity ratios, solvency ratios and profitability ratios. In this study the author uses quantitative data, data in the form of financial statements at PT Perkebunan Nusantara X. The source of the data in this study was obtained from the internet at the website address http://www.ptpn10.com.
The research method that I use in this research is descriptive research method. Descriptive method is a technique or method used by researchers by describing the actual subject or object.
In this study the authors use two variables, the research variables here are liquidity ratios, solvency ratios and profitability ratios. The types of liquidity ratios used are current ratio, quick ratio and cash ratio. While the types of profitability ratios used are Gross Profit Margin, Net Profit Margin, Return on Investment and Return on Equity. To find out the results of the analysis of liquidity ratios, solvency ratios and profitability ratios at PT Perkebunan Nusantara X the author uses a comparison ratio in similar companies, namely PT Perkebunan Nusantara VII.
The results of this study indicate that there is an increase and decrease in liquidity ratios, solvency ratios and profitability ratios every year. This is indicated by the high liquidity ratios and profitability ratios compared to comparison ratios in similar companies. Although in 2014 there was a decline, in 2015 the company was able to increase again. This is good for companies because the company has a high level of liquidity and profitability and means that the level of financial performance of PT Perkebunan Nusantara X is also considered good. Companies should always pay attention to the level of liquidity, solvency level and the level of profitability that exists with the ratio of comparison to companies of the same type.

Published
2018-08-12