Jurnal Kajian Akuntansi dan Auditing
Vol. 14 No. 2 (2019): Oktober 2019

Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero)

Miki Indika (Universitas Musi Rawas)
Anggia Syafitri (Universitas Musi Rawas)



Article Info

Publish Date
20 Oct 2019

Abstract

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.

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Journal Info

Abbrev

JKAA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...