ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PT PERTAMINA EP PERIODE 2020-2022

Abstract

This study aims to determine and analyze the financial performance of PT Pertamina EP for 2020 - 2022 in terms of the liquidity ratio and profitability ratio.

The data used in this study were obtained from PT Pertamina EP for the 2020-2022 period and other sources related to this research. PT Pertamina EP liquidity ratio analysis uses current ratio, quick ratio and cash ratio analysis, while PT Pertamina EP's profitability ratio analysis uses return on investment and return on equity analysis for 3 years, 2020-2022 respectively.

The research showed that hypothesis one is rejected because current ratio in 2020-2021 has decreased, hypothesis two is rejected because quick ratio in 2020-2021 has decreased, hypothesis three is rejected because cash ratio in 2020-2021 has decreased, hypothesis four is accepted because current ratio in 2021-2022 has increased, hypothesis five is accepted because quick ratio in 2021-2022 has increased, hypothesis six is accepted because cash ratio in 2021-2022 has increased, hypothesis seven is accepted because return on investment in 2020-2021 has increased, hypothesis eight is accepted because return on equity in 2020-2021 has increased, hypothesis nine is accepted because return on investment in 2021-2022 has increased, hypothesis ten is rejected because return on equity in 2021-2022 has decreased