ANALISIS TINGKAT KESEHATAN PERUSAHAAN MENGGUNAKAN METODE EARNING DAN LEVERAGE PADA PT SURYA SEMESTA INTERNUSA TBK

Abstract

The purpose of this study was to determine and analyze the level of soundness of the profitability ratios measured by Return On Assets, Return On Equity compared to industry standards at PT Surya Semesta Internusa Tbk from 2017 to 2020, as well as to determine and analyze the health level of the Solvency ratios that were measured. with Debt to Assets Ratio, Debt To Equity Ratio compared to industry standards at PT Surya Semesta Internusa Tbk from 2017 to 2020. The theoretical basis of this research consists of financial management, financial statements and ratio analysis of financial statements. Techniques Data collection was carried out using secondary data taken from the Indonesia Stock Exchange www.idx.co.id.

The analytical tool used is the profitability ratio as measured by Return On Assets (ROA) and Return On Equity (ROE), the solvency ratio as measured by the Debt to Assets Ratio (DAR) and the Debt To Equity Ratio (DER) compared to industry standards. The data required is 4 years, namely in 2017 to 2020 data obtained from PT Surya Semesta Internusa Tbk.

The results of this study include 1) Return On Assets has decreased compared to industry standards in 2017-2020 (unhealthy). 2) Return On Equity has decreased compared to industry standards in 2017-2020 (unhealthy). 3) The Debt to Assets Ratio has decreased compared to the industry standard in 2017-2020 (unhealthy). 4) The Debt To Equity Ratio has decreased compared to the industry standard in 2017-2020 (healthy).