ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021

Abstract

The purpose of this study is to examine the financial statements of PT Perusahaan Gas Negara Tbk using the Liquidity Ratio and Profitability Ratio methods for the 2020-2021 period. These methods are used to assess a company's financial performance in terms of liquidity, capital structure, profitability and operational efficiency. The data for this study were collected from the financial statements of PT Perusahaan Gas Negara Tbk for two years. This research is classified as a qualitative descriptive research. The findings show that PT Perusahaan Gas Negara Tbk has experienced increases in various ratios of liquidity, profitability and operational efficiency during the 2020-2021 period. The company's liquidity is getting better as evidenced by the increase in the Current Ratio, Acid Test Ratio, and Cash Ratio. In addition, the company's capital structure has also improved as indicated by a decrease in the Debt Ratio and Debt Equity Ratio. Profitability has also improved, with ROE, ROA, GPM, NPM and EPS all showing improvements. In addition, the company's operational efficiency has also increased as indicated by an increase in asset ratios and inventory turnover. In short, PT Perusahaan Gas Negara Tbk shows an increase in financial performance during the 2020-2021 period. This research provides valuable insights into the areas of liquidity, profitability, and operational efficiency for companies. The results of this analysis can be used by company management to make the right decisions regarding the management of the company's financial resources and to further improve its financial performance in the future