ANALISIS KINERJA KEUANGAN PT KRAKATAU STEEL Tbk MENGGUNAKAN RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TAHUN 2020 SAMPAI 2022

Abstract

Company PT. Krakatau Steel Tbk, produces the largest steel in Indonesia and is also trusted by a number of foreign companies to export high quality steel products.Measuring company performance can also be seen from the company's financial reports. Financial ratios can be used as a tool in analyzing company performance. Financial reports are very necessary to measure business results and company development over time and to find out the extent to which the company has achieved its goals so that financial reports have a broad role and have an influential position in decision making.

This research aims to calculate and determine the increase in liquidity and profitability ratios in assessing the financial performance

The analytical tools used in this research are Current Ratio, Quick Ratio, Cash Ratio, Net Profit Margin, Returns Assets and Return on Equity. The research results show a decrease in the profitability ratio as measured using the variables Return On Assets, Return On Equity and Net Profit Margin, the largest decrease occurred in 2022 because the company almost went bankrupt due to accumulating debt in previous years. . The liquidity ratio, which is measured using the Current Ratio, Quick Ratio and Cash Ratio, will increase in 2022 because it can manage current debt well.