ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT BUKIT ASAM TBK PERIODE 2022 - 2023

Abstract

There are several ways that companies can use to measure financial performance, including financial ratio analysis. Ratio analysis helps identify areas where a company is strong and where there are weaknesses that need to be improved. There are many ratios that companies can use to measure their financial performance, including profitability ratios, solvency ratios and liquidity ratios. . In 2023, there will be a decrease in coal sales volume accompanied by a decrease in the reference price for coal, which will cause a decrease in revenue at PT Bukit Asam Tbk. This research aims to determine and analyze the financial performance of PT Bukit Asam Tbk in 2022 - 2023 as measured by return on asset, return on equity, debt to asset ratio, debt to equity ratio, quick ratio and cash ratio.

This research was conducted in PT Bukit Asam Tbk and focused on financial performance analysis. Data collection techniques use library research. The financial report used is the financial report for 2022 – 2023. The financial ratio used in this research is the profitability ratio which consists of return on asset, return on equity, solvency ratio consisting of debt to asset ratio and debt to equity ratio.

The research results show that 1) The financial performance of PT Bukit Asam Tbk as measured by return on asset in 2022 – 2023 will experience a decline. 2) The financial performance of PT Bukit Asam Tbk as measured by return on equity in 2022 – 2023 will experience a decline. 3) The financial performance of PT Bukit Asam Tbk as measured by debt to asset ratio in 2022 – 2023 there will be an increase. 4) PT Bukit Asam Tbk's financial performance is measured by debt to equity ratio in 2022 – 2023 there will be an increase. 5) The financial performance of PT Bukit Asam Tbk as measured by quick ratio in 2022 – 2023 will experience a decline. 6) The financial performance of PT Bukit Asam Tbk as measured by cash ratio in 2022 – 2023 will experience a decline.