Analisis Rasio Likuiditas dalam Menilai Kinerja Keuangan pada PT. Kereta Api Indonesia (Persero) Tahun 2020-2022

Abstract

The purpose of this research is to discuss liquidity ratio analysis to assess the financial performance of PT. Indonesian Railways (Persero). The author uses quantitative methods. The type of data used by the author is secondary data obtained from the financial reports of the official PT website. Kereta Api Indonesia (Persero) for the period 2020 to 2022 and financial reports of PT. Kereta Api Indonesia (Persero) from 2020 to 2022 on the official website of the Indonesian Stock Exchange (BEI). This discussion of liquidity ratio analysis uses the current ratio, quick ratio and cash ratio. The results of the discussion show that the financial performance of PT. Kereta Api Indonesia (Persero), based on its liquidity ratio analysis, is said to be unhealthy because the ratio value does not meet the standards each year.