ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS PADA PT SAMUDERA INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

DIANITA FAHIRA UTAMI, . (2021) ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS PADA PT SAMUDERA INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan pada PT Samudera Indonesia ditinjau dari rasio likuiditas dan solvabilitas perusahaan periode 2017-2019. Berdasarkan hasil penelitian diperoleh kesimpulan: 1) Kinerja keuangan pada PT Samudera Indonesia ditinjau dari rasio likuiditas perusahaan periode 2017-2019 melalui indikator current ratio, quick ratio dan cash ratio. Current Ratio PT Samudera Indonesia dikategorikan kurang baik. Nilai quick ratio atau nilai kemampuan bayar perusahaan tanpa menghitung persediaan barang berada pada kategori lebih baik karena meningkat 17,21%. Nilai rata-rata cash ratio masih dikategorikan kurang baik karena kas dan setara kas yang ada belum mampu mencukupi kewajiban jangka pendek. 2) dari aspek rasio solvabilitas PT Samudera Indonesia pada tahun 2017 – 2019, nilai rata – rata debt to asset ratio (DAR) dapat dikategorikan kurang baik yakni sebesar 49,73%. Kemudian nilai DER mengalami peningkatan dengan nilai rata – rata sebesar 99,19%. Hal ini menggambarkan kinerja keuangan PT Samudera Indonesia kurang baik. Kata kunci: Rasio likuiditas, rasio solvabilitas. This research is a descriptive study using a quantitative approach. This study aims to view and analyze finances at PT Samudera Indonesia in terms of the company's liquidity and solvency ratios for the 2017-2019 period. Based on the results of the research conclusions: 1) Financial performance at PT Samudera Indonesia is viewed from the company's liquidity ratio for the 2017-2019 period through indicators of current ratio, quick ratio and cash ratio. PT Samudera Indonesia Current Ratio is categorized as unfavorable. The quick ratio value or the value of the company's ability to pay without calculating the inventory of goods is in the better category because it has increased by 17.21%. The average value of the cash ratio is still in the bad category because the available cash and cash equivalents have not been able to meet short-term liabilities. 2) from the solvency ratio aspect of PT Samudera Indonesia in 2017-2019, the average debt to asset ratio (DAR) value can be categorized as unfavorable, namely 49.73%. Then the DER value has increased with an average value of 99.19%. This illustrates that PT Samudera Indonesia's financial performance is less good. Keywords: liquidity ratio, solvency ratio.

Item Type: Thesis (Diploma)
Additional Information: 1) Nuramalia Hasanah, SE, M.Ak
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > D III Akuntansi
Depositing User: Users 10437 not found.
Date Deposited: 26 Mar 2021 03:49
Last Modified: 26 Mar 2021 03:49
URI: http://repository.unj.ac.id/id/eprint/15498

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