ANALISIS EFEKTIVITAS MODAL KERJA DAN PROFITABILITAS PT EKA SARI LORENA TRANSPORT Tbk.TAHUN 2019-2021

Abstract

The purpose of this study is to determine whether PT Eka Sari Lorena Transport Tbk. Efficiently manages its working capital to produce profit in term of  working capital turnover and profitability ratios based on ROA and ROE from 2019-2021.

The theoretical basis used in this study is management accounting, financial statements and profitability ratios This research was conducted on the object PT Eka Sari Lorena Transport Tbk by examining financial statements originating from official website of the Indonesian Stok Excange in the form of income statements and balanced sheets.

The analytical tool used in this study are the working capital turnover ratio and profitability ratio which indudes Return On Asset and Return On Equity.

The result of the research show that the Working Capital Turnover as e mesure of data analys yielded inefeffective outcomes in 2019 to 2021. Both the ROA And ROE calculating result in a negatif rating ratio from 2019 to 2021. The epidemic caused losses for corporation. Transportation was the factor that epidemic had the biggest influence on.