PENGARUH KINERJA PERUSAHAAN DITINJAU DARI LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA KENCANA KOTA SAMARINDA

Rahmat Ibrahim1 Imam Nazarudin Latif2 Catur Kumala Dewi

Abstract


This study aims to determine and analyze the liquidity, profitability and solvability ratio in terms of current ratio, cash ratio, net profit margin, debt to asset ratio and debt to equity ratio on the financial performance of Tirta Kencana Regional Drinking Water Company (PDAM) Samarinda City in the 2016 period. - 2020.

The theoretical basis used in this research is financial management, financial reports, financial liquidity ratio, profitability and solvability in terms of current ratio, cash ratio, net profit margin, debt to asset ratio, debt to equity ratio and financial performance.

This research was conducted on the object of the Tirta Kencana Regional Drinking Water Company (PDAM) Samarinda and focuses on the financial statements for the period 2016-2020. The analytical tools used are liquidity, profitability and solvability in terms of current ratio, cash ratio, net profit margin, debt to asset ratio, debt to equity ratio.

            The results of the study stated that the liquidity ratio in terms of the current ratio, the cash ratio was above the industry standard, namely 2 times and 50%. Meanwhile, the profitability ratio in terms of net profit margin is below the industry standard of 20% and the solvency ratio in terms of debt to asset ratio and debt to equity ratio is below the industry standard of 35% and 90%.

Keywords


Liquidity, Solvability, Profitability and Financial Performance

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