Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan pada PT Perkebunan Sumatera Utara

Abstract

Financial ratios are often used in financial reports to assess a company's financial performance. Financial statement analysis is used to classify a company's financial performance which aims to solve deficiencies and problems in financial statements. Solving this problem can be done by using the ratio of liquidity, profitability and activity aggregated (averaged) to provide a unified number. The purpose of this study is to find out and analyze how the financial performance of PT Perkebunan Sumatera Utara is seen from the company's financial reports from 2019 to 2021 using liquidity, profitability and activity ratios. The financial ratio analysis will be analyzed using financial ratios to assess the company's financial performance. The form of this research is descriptive qualitative research using data collected in the form of secondary data with the object of research, namely data obtained from the company's financial statements in the form of income statements and balance sheets. The data analysis method used is to collect data through observation, interviews and documentation. The results show that judging from the companys liquidity ratio from 2019-2021 it is not good because it hass experienced increases and decreases, this is because the total value of current assets is always dereased and the amount of cash owned by the company decreassed. Judging from the companys profitability ratios from 2019-2021, it also experienced unfavorable finance performance because it experenced a very drastic decline, this was because the companys was unable to optimes sales and management of all assets and equity owned by the company. The companys finances, as seen from the activity ratio in 2019-2021, are less stabel because they have decreased and are still below industry standards, this occurs due to the length of time the production process is carried out by the company. Judging from the companys solvency ratio in 2019-2021 it has decreased and is below the industry standard which indicates the solvability ratio is in good condition