ANALISIS KINERJA KEUANGAN PADA PT. SAKA AGUNG ABADI SAMARINDA

Abstract

ABSTRACT   

The research problem is whether the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios. This study aims to find out and analyze the financial performance of PT. Saka Agung Abadi Samarinda which is viewed from 2017 profitability, activity, solvency and liquidity ratios to 2018.

The theoretical basis used in this study is financial accounting. Financial accounting is an accounting science that presents financial statements to find out financial performance in a company. The research hypothesis is the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios.

The analytical tool used in this study is analysis using profitability ratios as measured by Return on investment and Gross margin ratio, activity ratios measured by Receivable turn over and Total assets turn over ratio, solvability ratios as measured by Debt to equity ratio and Debt to assets ratio, the liquidity ratio measured by the Current ratio and Quick ratio.

The results showed that financial performance at PT. Saka Agung Abadi Samarinda in 2017 up to 2018 has experienced a decline in terms of profitability, activity, and liquidity ratios so that the hypothesis is accepted while the solvency ratio increases, the hypothesis is rejected.