ANALISIS KINERJA KEUANGAN PT INDOSAT TBK DAN ENTITAS ANAK PERIODE TAHUN 2018-2022 DITINJAU DARI ASPEK LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS

Abstract

Financial performance, especially in the telecommunications sector, needs to be paid attention to so that companies can know their financial situation so they can determine strategic plans. This research aims to determine: 1) the financial performance of PT Indosat Tbk and Subsidiaries in terms of liquidity ratios in 2018-2022; 2) the financial performance of PT Indosat Tbk and Subsidiaries in terms of solvency ratios in 2018-2022; as well as the financial performance of PT Indosat Tbk and Subsidiaries in terms of profitability ratios in 2018-2022.

This research uses quantitative methods. The data in the research are the financial reports of PT Indosat Tbk and Subsidiaries for 2018 to 2022. The data was collected using a literature study. Data analysis was carried out by calculating the current ratio and cash ratio for liquidity ratios, debt to equity ratio and dept to total asset ratio for solvency analysis, as well as gross margin ratio and return on investment for profitability ratios.

The research results show that: 1) the financial performance of PT Indosat Tbk and Subsidiaries based on the cash ratio is not good, while based on the current ratio the financial performance of PT Indosat Tbk and Subsidiaries is good because it meets industry standards; 2) the financial performance of PT Indosat Tbk and Subsidiaries based on debt to equality and debt to asset ratio is not good because it does not reach the established industry standards; and 3) the financial performance of PT Indosat Tbk and Subsidiaries based on gross margin ratio and return on investment is not good because it does not reach established industry standards.