Kinerja Perusahaan PT. Astra Agro Lestari, Tbk (Perseroan)

Abstract

Penelitian bertujuan untuk menilai kinerja perusahaan PT. Astra Agro Lestari. Analisis dilakukan dengan menghitung Rasio Profitabilitas dari Laporan Keuangan Tahun 2017, 2018, dan 2019. Marjin laba kotor perusahaan dari tahun 2017, 2018, dan 2019 mengalami penurunan. Besarnya marjin laba kotor untuk tahun 2017, 2018, dan 2019 masing-masing sebesar 23,95%, 18,55%, dan 12,29%. Kemudian di 3 tahun yang sama, rasio pendapatan terhadap penjualan juga terus menurun, yaitu masing-masing sebesar 12,21%, 7,97%, dan 1,39%. Sedangkan untuk rasio pengembalian investasi perusahaan di 3 tahun yang sama juga mengalam penurunan, besarannya masing-masing 8,48%, 5,66%, dan 0,90%. Terakhir untuk laba atas ekuitas perusahaan tahun 2017, 2018 dan 2019 mengalami penurunan juga. Besarannya yaitu 11,4%, 7,81%,1,28%. Dengan melihat hasil penghitungan rasio-rasio di atas, bisa dilihat bahwa kinerja keuangan PT. Astra Agro Lestari di tahun 2017, 2018, dan 2019 belum menunjukan peningkatan, bahkan sebaliknya, mengalami penurunan.

Kata kunci: Rasio Profitabilitas, Laporan Keuangan.

Abstrack

This study aims to assess the financial performance of PT. Astra Agro Lestari, Tbk (Perseroan). The analysis was carried out by calculating the Profitability Ratio from the 2017, 2018 and 2019 Financial Statements. The company's gross profit from 2017, 2018 and 2019 has decreased. The amount of gross profit margin for 2017, 2018 and 2019 was 23.95%, 18.55%, and 12.29%, respectively. Then from the same 3 years, the ratio of income to sales also continued to decline, namely 12.21%, 7.97%, and 1.39% respectively. Meanwhile, the ratio of each company investment for the same 3 years also experienced a decline, the amount was respectively 8.48%, 5.66%, and 0.90%. Finally, the return on equity of the company in 2017, 2018 and 2019 has also decreased. The amounts were 11.4%, 7.81%, 1.28%. By looking at the results of the calculation of the ratio above, it can be seen that the financial performance of PT. Astra Agro Lestari from 2017, 2018 and 2019 has not shown an increase, on the contrary, it has decreased.

Key word: Profitability Ratio, Financial Statement.