Analisis Rasio Likuiditas, Rasio Solvabilitas Dan Rasio Profitabilitas Dapat Mengukur Kinerja Keuangan Pt. Indal Aluminium Industri, Tbk Jakarta

Abstract

Penelitian ini bertujuan untuk memperoleh informasi mendalam tentang rasio likuiditas, rasio solvabilitas dan rasio profitabilitas dapat digunakan untuk mengukur kinerja keuangan. Metode yang digunakan metode deskriptif kuantitatif terhadap data keuangan neraca dan laba rugi. Teknik analisis data yang digunakan dalam penelitian ini adalah menilai perkembangan kinerja pada tahun 2015-2018 dengan analisis perbandingan dan dibandingkan dengan Standar Industri. Hasil penelitian ini membandingkan Rasio 2018 dengan hasil rata-rata tiga tahun, untuk rasio likuiditas adanya peningkatan dan lebih baik dari tahun sebelumnya (current ratio 102,33% berbanding 100,32%; quick ratio 80,30% berbanding 72,09%; cash ratio 12,36% berbanding 9,05%). Rasio solvabilitas mengalami penurunan dari tahun sebelumnya (debt to asset ratio 78,30% berbanding 79,94 ; debt to equity ratio 360,92% berbanding 403,74%) dan rasio profitabilitas ada kenaikan dari tahun sebelumnya (return on asset 2,89% berbanding 2,66% ; return on equity 13,31 % berbanding 13,21% dan net profit margin 3,57% berbanding 2,92%).Dari hasil keseluruhan rasio menujukan kinerja perusahaan kurang baik, karena rasio likuiditas dibawah standar industri, rasio solvabilitas berada diatas standar industri dan rasio profitabilitas berada di bawah standar industri. Hal ini berarti bahwa perusahaan memiliki tingkat kinerja perusahaan kurang baik.

Kata kunci : Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Kinerja keuangan

Abstract

This study aims to obtain in-depth information about liquidity ratios, solvency ratios and profitability ratios can be used to measure financial performance and can be compared. This method by quantitative descriptive methods of balance sheet financial data and income. The data analysis technique used in this study was to assess the development of the performance of 2015-2018 with comparative analysis and compared with Industry Standards.The results of this study compare the 2018 ratio with an average of three years, for an increase in liquidity ratio and better than the previous year (current ratio of 102.33% compared to 100.32%; quick ratio of 80.30% compared to 72.09%; cash ratio 12.36% compared to 9.05%). The solvency ratio has decreased from the previous year (debt to asset ratio 78.30% compared to 79.94; debt to equity ratio 360.92% compared to 403.74%) and profitability ratios have increased from the previous year (return on assets 2.89 % compared to 2.66%; return on equity 13.31% compared to 13.21% and net profit margin 3.57% compared to 2.92%).From the overall results of the ratio ofaimed the company's performance is not good, because the liquidity ratio is below the industry standard, the solvency ratio is above the industry standard and the profitability ratio is below the industry standard. This means that the company has a poor level of company performance

Keywords : Liqudity Ratio, Solvency Ratio, Profitability Ratio, Financial Performance