Analisis Likuiditas PT. Pelayaran Perdana Lestari Trasindo Tahun 2021-2023

Abstract

The purpose of this writing was to determine the level of liquidity at PT. Pelayaran Perdana Lestari Transindo. Liquidity refers to a company's ability to pay off its short-term debts on time, including the portion of long-term debt that is due within the current year.

This research was a descriptive quantitative study that involves calculations based on the company's financial statement data, namely the income statement and balance sheet over a three-year period, from 2021 to 2023. The analytical tools used in this study are liquidity ratios, specifically the current ratio and cash ratio methods.

The research results, based on the proposed hypothesis, showed that the liquidity ratios are as follows: (1) The current ratio was stated to be “increasing,” as calculations showed that the current ratio has risen over the past two years to above 200%. (2) The cash ratio was also stated to be “increasing,” based on the calculations showing a rise in the cash ratio over the past two years.

Based on the results of the research, it could be concluded that the liquidity level of PT. Pelayaran Perdana Lestari Transindo from 2021 to 2023 did not experience a decline, as measured by the current ratio and cash ratio. It is expected that PT. Pelayaran Perdana Lestari Transindo will continue to maintain the company's liquidity