Analisis Kinerja Keuangan PT. Multi Anugrah Lestarindo di Samarinda

Abstract

This study aims to assess and analyze the financial performance of PT. Multi Anugrah Lestarindo in Samarinda in terms of profitability, liquidity and solvency ratios in the 2018-2020 period and the problem formulation in this study is the financial performance of PT. Multi Anugrah Lestarindo in Samarinda has decreased in terms of profitability, liquidity and solvency ratios in the 2018-2020 period.

The theory used in this research is financial accounting. The hypothesis put forward is the financial performance of PT. Multi Anugrah Lestarindo in Samarinda experienced a decline in terms of profitability, liquidity and solvency ratios in the 2018–2020 period.

The analytical tool used in this study is descriptive analysis method, which explains the results of research in the form of financial statement data related to company performance.

The research results show that the financial performance of PT. Multi Anugrah Lestarindo in Samarinda on the rentability ratio seen from Net Profit Margin has increased, so the hypothesis is rejected. The ratio of rentability seen from ROE, the ratio of liquidity seen from Current Ratio & Quick Ratio decreased, so the hypothesis was accepted. The solvency ratio seen from DAR & DER after review increased, thus the hypothesis was rejected