Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Rasio Profitabilitas Pada PT. SEMEN INDONESIA (PERSERO) Tbk.

Authors

  • Nurul Khalimah Universitas Widyagama malang
  • Adya Hermawati Universitas Widyagama malang
  • Survival Universitas Widyagama malang

Keywords:

Financial Performance, Liquidity Ratio, Profitability Ratio

Abstract

The financial statements contain information about the company's performance because it contains
important information about the results of operations and financial position that can be evaluated through
financial ratio analysis. The purpose of this study was to determine the financial performance of PT Semen
Indonesia (Persero) Tbk. Consider the analysis of the ratio of liquidity to profit from 2018 to 2020. This
study uses a quantitative method using a descriptive analysis model with the aim of analyzing financial
ratios. The results of this study indicate that in terms of liquidity ratios, cash and banks cannot guarantee
short-term liabilities at maturity because current assets are concentrated in receivables and inventories. In
terms of profitability ratios, it is known that the company is not stable. This means that the company is not
good at reducing costs, even though it has not recorded a loss, but operating costs have increased..

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Published

2022-04-11

How to Cite

Nurul Khalimah, Adya Hermawati, & Survival. (2022). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Rasio Profitabilitas Pada PT. SEMEN INDONESIA (PERSERO) Tbk. Conference on Economic and Business Innovation (CEBI), 2(1), 1886–1896. Retrieved from https://jurnal.widyagama.ac.id/index.php/cebi/article/view/42

Issue

Vol. 2 No. 1 (2022)

Section

Articles Text