ANALISIS KINERJA KEUANGAN PADA PT PEGADAIAN (PERSERO)

Abstract

This research is a qualitative research using calculations on company financial report data, namely income statements and balance sheets for 3 years, namely the 2019-2021 period. The analysis tools in this study use the ratio of liquidity (current ratio), solvency (debt to equity ratio), and profitability (return on assets).

The results of the research analysis based on the hypothesis put forward show that, based on: (1) the current ratio for 2019-2020 is stated to have decreased by 3%, while the calculation of the current ratio for 2020-2021 is stated to have increased by 10% from the previous year. (2) The solvency ratio (debt to equity ratio) is stated to have increased by 1%, while the calculation of the solvency ratio (debt to equity ratio) for 2020-2021 is stated to have decreased by 5% from the previous year. This is based on the calculation of the solvency ratio (debt-to-equity ratios). (3) The profitability ratio (return on assets) is stated to have decreased by 2%, while the calculation of the profitability ratio (return on assets) for 2020-2021 is stated to have increased by 1% from the previous year. This is based on the calculation of the profitability ratio (return on assets).

Based on the results of this study, it is concluded that the level of liquidity ratios (current ratio), solvency (debt to equity ratio), and profitability (return on assets) from 2019 to 2021 will not continue to decrease.