Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 6, No 1 (2023): Oktober 2022-Mei 2023

Kinerja Keuangan PT. Krakatau Steel Tbk Membaik?: Tinjauan Analisis Laporan Keuangan

Abdul Latif (Universitas Pelita Bangsa)
Primaraga Sumantri Indra Wicaksana (Universitas Pelita Bangsa)
Nani Hartati (Universitas Pelita Bangsa)
Nur Hidayati (Universitas Pelita Bangsa)



Article Info

Publish Date
31 May 2023

Abstract

Financial reports are an accurate information instrument for assessing company performance for investors, companies and the public. PT. Krakatau Steel (Persero), Tbk, is the only state-owned company in Indonesia's steel industry. Thus, the company's status and performance are highly monitored by the government, investors, and the general public because it is a benchmark for the development of the steel industry. Issues related to the company's poor financial performance in several periods made the researchers aim to analyze the performance of the company's financial statements. This research aims to analyze the performance of the company's financial ratios items such as profitability, solvency, activity, liquidity, and profit growth ratios for the 2018-2021 period. The analytical method used in this study is a descriptive quantitative analysis of the company's financial ratios. The results of the study assume that the profitability ratio is in the unhealthy criteria, the liquidity ratio is assumed to be in the unhealthy criteria, the activity ratio is assumed to be in the unhealthy criteria, the solvency ratio is assumed to be in the reasonably good criteria, the growth ratio is assumed to be in the unfavourable criteria in the study period.

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...