ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. SIANTAR TOP, Tbk. PERIODE 2020-2021

tri wahyuni yullyan azizi

Abstract


This research was conducted aiming to analyze the status of the company’s financial performance PT. Siantar Top, Tbk. for the 2020-2021 period using four types of financial ratios, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The method used in this study is descriptive qualitative analysis with secondary data as the data source. The research results show that judging from the results of the liquidity ratio and solvency ratio of PT. Siantar Top, Tbk. the 2020-2021 period the company has pretty good financial performance. Meanwhile, if seen from the results of the calculation of the ratio of activity and profitability ratios of PT. Siantar Top, Tbk. the 2020-2021 period the company’s financial performance is considered not good because it tends to experience a decline.


Keywords


kinerja keuangan; rasio likuiditas; rasio solvabilitas; rasio aktivitas, rasio profitabilitas.

Full Text:

PDF

References


Harahap, Sofyan Syafri. (2013). Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Kasmir. (2021). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Kurniawan, M. Z. (2017). Analisis Rasio Likuiditas, Rasio Profitabilitas, Dan Economic Value Added (Eva) Pada Kinerja Keuangan Pt. Siantar Top Tbk (Periode 2011-2014). Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 10(1), 57–65. https://ejournal.unisbablitar.ac.id/index.php/akuntabilitas/article/view/302/297

Rahmah, M. N. E. (2016). Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di BEI (Studi Kasus PT Indocement Tunggal Prakarsa TBK). Jurnal Online Insan Akuntan, 1(1), 43–58. http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/3/3

Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: PT Alfabeta.

Trianto, A. (2017). Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinrja Keuangan Perusahaan pada PT. Bukit Asal (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1–10.




DOI: http://dx.doi.org/10.22441/jies.v11i3.20891

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Jurnal Ilmu Ekonomi dan Sosial (JIES)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal Ilmu Ekonomi dan Sosial (JIES)
Editorial Office:
Pusat Penelitian Universitas Mercu Buana Jakarta, Gedung D Lantai 1,
Jalan Meruya Selatan No. 01, Kembangan, Jakarta Barat 11650.
Phone 021-5840816 Extention 3451 Fax. 021-5840813.
Homepage : http://www.mercubuana.ac.id Email : [email protected]

Portal ISSNPrint ISSN: 2301-9263
Online ISSN: 2621-0371

 

Creative Commons License
Jurnal Ilmu Ekonomi dan Sosial (JIES) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web
Analytics Made Easy - StatCounter
View My Stats

 

The journal was indexed by: