ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
DOI:
https://doi.org/10.52624/cash.v2i2.2386Keywords:
Analisis Laporan Keuangan, Metode Likuiditas, ProfitabilitasAbstract
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.
Keywords: Financial Statement Analysis, Liquidity Method, Profitability
Abstrak
Tujuan dari penelitian ini adalah untuk menguji laporan keuangan PT Perusahaan Gas Negara Tbk dengan menggunakan metode Rasio Likuiditas dan Rasio Profitabilitas periode tahun 2020-2021. Metode-metode tersebut digunakan untuk menilai kinerja keuangan perusahaan dalam hal likuiditas, struktur modal, profitabilitas, dan efisiensi operasional. Data untuk penelitian ini dikumpulkan dari laporan keuangan PT Perusahaan Gas Negara Tbk selama dua tahun. Penelitian ini tergolong penelitian deskriptif kualitatif. Temuan menunjukkan bahwa PT Perusahaan Gas Negara Tbk mengalami peningkatan pada berbagai rasio likuiditas, profitabilitas, dan efisiensi operasional selama periode 2020-2021. Likuiditas perusahaan semakin membaik yang dibuktikan dengan peningkatan Current Ratio, Acid Test Ratio, dan Cash Ratio. Selain itu, struktur permodalan perseroan juga membaik yang ditunjukkan dengan penurunan Debt Ratio dan Debt Equity Ratio. Profitabilitas juga meningkat, dengan ROE, ROA, GPM, NPM, dan EPS semuanya menunjukkan peningkatan. Selain itu, efisiensi operasional perusahaan juga meningkat yang ditunjukkan dengan peningkatan rasio aset dan perputaran persediaan. Singkatnya, PT Perusahaan Gas Negara Tbk menunjukkan peningkatan kinerja keuangan selama periode 2020-2021. Penelitian ini memberikan wawasan berharga ke dalam bidang likuiditas, profitabilitas, dan efisiensi operasional bagi perusahaan. Hasil analisis ini dapat dimanfaatkan oleh manajemen perusahaan untuk membuat keputusan yang tepat mengenai pengelolaan sumber daya keuangan perusahaan dan untuk lebih meningkatkan kinerja keuangannya di masa mendatang.
Kata Kunci: Analisis Laporan Keuangan, Metode Likuiditas, Profitabilitas
Downloads
References
Downloads
Published
Issue
Section
License
Articles published in the Economic, Accounting Scientific Journal (CASH) are licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0), unless otherwise stated.
Under this license, readers are permitted to:
-
Copy and redistribute the material in any medium or format
-
Remix, transform, and build upon the material for non-commercial purposes
Provided that:
-
Appropriate credit is given to the author(s) and the original source
-
The material is not used for commercial purposes without prior written permission from the publisher
-
Any modifications or adaptations are clearly indicated
Authors retain their moral rights and are responsible for the content of their published articles. The publisher bears no responsibility for any misuse of the content by third parties in violation of the license terms.
This license is intended to support open access, knowledge dissemination, and scholarly use in the fields of economics, accounting, and related disciplines, while protecting the rights of authors and the publisher.
