ANALISIS KINERJA KEUANGAN PT. PLN (PERSERO) PERUSAHAAN LISTERIK NEGARA DI BURSA EFEK INDONESIA 2019-2021

Nurul Isbah1 Heriyanto2, Daury Rahadian Sriandanda3

Abstract


This study aims to determine financial performance in terms of liquidity based on the Current Ratio, solvency based on Debt to Equity Ratio, activity based on Total Assets Turnover, and profitability based on Gross Profit Margin.

Analysis tools used are liquidity based on the Current Ratio, solvency based on Debt to Equity Ratio, activity based on Total Asset Turnover, and profitability based on Gross Profit Margin. The data required is 3 years, namely in 2019-2021 data obtained by the Indonesia Stock Exchange.

The results of the study show that the Current Ratio has decreased in 2019 -2020. The current Ratio decreased in 2020-2021. The Debt to Equity ratio decreased in 2019-2020. The Debt to Equity Ratio decreased in 2020-2021. Total Asset Turnover fluctuated in 2019-2020. Total Asset Turnover fluctuated in 2020-2021. Gross Profit Margin fluctuated in 2019-2020. Gross Profit Margin fluctuated in 2020-2021.


Keywords


Financial Performance, Liquidity, Solvency, Activity, Profitability, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Gross Profit Margin

Full Text:

PDF

References


Fahmi, I. (2012). Pengertian Manajemen Keuangan. Bandung: Alfabeta.

Harahap. (2013). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT Raja. Grafindo Persada.

Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Kasmir. (2016). Analisis Laporan Keuanagn. Jakarta: Rajawali Pers.

Mahmudh M, Hanafi, & Halim. (2014). Analisis Laporan Keuangan. Yogyakarta: U PP AMP Y KPN.

Rudianto. (2013). Akuntansi Manajemen Informasi Untuk pengambilan Keputusan Strategi. Jakarta: Erlangga.

Van Horne, & Wachhoviz. (2013). Perinsip-prinsip Manajemen Keuangan. Jakarta: Salemba Empat.




DOI: https://doi.org/10.31293/jma.v13i4.7604

Refbacks

  • There are currently no refbacks.