ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS PADA CV. RIDHO JAYA PRATAMA SAMARINDA

Abstract

Purpose of this study was to determine and analyze the liquidity ratios, profitability and solvability in the CV. Ridho Jaya Pratama Samarinda in terms of average current ratio, return on investment and debt ratio a years 2016 - 2018.

Grand theory used in this research is financial management, financial statements and financial liquidity ratios, profitability and solvability. This research was conducted on the object CV. Ridho Jaya Pratama Samarinda by examining financial statements in the form of profit and loss and balance sheet for three years in the period 2016 - 2018.

Data collection techniques used are field research whose activities interview company leaders and library research that takes financial statement information and studies related theories. The analytical method used is descriptive analysis using measurements of current ratio, return on investment and debt ratio.

Results of the study stated that the liquidity ratio in terms of the current ratio from 2016 to 2018 was below the industry standard (2 times) that is (1.83 times), so the first hypothesis was rejected and the profitability ratio in terms of the return on investment from 2016 to 2018 was above the standard industry (30%) that is (36.84%), so the second hypothesis is accepted. Furthermore, the solvency ratio in terms of the debt ratio from 2016 to 2018 is above the industry standard (35%) that is (36.60%), so the third hypothesis is rejected.