ANALISIS KINERJA KEUANGAN PADA HOTEL SAHID JAYA TBK DI BURSA EFEK INDONESIA TAHUN 2021– 2022

Abstract

The purpose of the research to be achieved is to determine and analyze the financial performance of Hotel Sahid Jaya Tbk measured from liquidity ratios (current ratio and cash ratio), solvency ratios (total debt to asset ratio and total debt to equity ratio) and profitability ratios (return on assets and return on equity) from 2021 to 2022.

The theory used in this study is Financial Ratio Analysis. Ratio analysis is a way of analysis using comparative calculations of quantitative data intended in the balance sheet and profit and loss. The analytical tools used are the formula of financial ratios of liquidity, solvency and profitability.

Based on research, the financial performance of Hotel Sahid Jaya Tbk measured from the liquidity ratio (Current ratio) in 2021 to 2022 has decreased. Based on calculations, it is concluded that Hotel Sahid Jaya Tbk's financial performance measured from the liquidity ratio (Cash Ratio) in 2021 to 2022 has increased. Based on calculations, it is concluded that Hotel Sahid Jaya Tbk's financial performance measured from the Solvency ratio (Debt To Asset Ratio) in 2021 to 2022 has decreased. Based on calculations, it is concluded that Hotel Sahid Jaya Tbk's financial performance measured from the Debt To Equity Ratio in 2021 to 2022 has decreased. Berdasarkan perhitungan disimpulkan bahwa kinerja keuangan Hotel Sahid Jaya Tbk diukur from the ratio of Profitability (Return On Assets) in 2021 to 2022 has increased. Based on calculations, it is concluded that the financial performance of Hotel Sahid Jaya Tbk measured from the ratio of Profitability (Return On Equity) in 2021 to 2022 has increased