Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)

Analisis Rasio Likuiditas Pada Perusahaan Sub sektor Perikanan Yang Terdaptar Di Bursa Efek Indonesia Pada Tahun 2016-2019

Dicky Zulkarnaen (Universitas Gunung Leuser)
Rina Malahayati (Universitas Gunung Leuser)
Desi Aramana (Universitas Gunung Leuser)



Article Info

Publish Date
17 Sep 2022

Abstract

This study aims to test the current ratio increases or decreases in fishery sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 - 2019 and the quick ratio increases or decreases in fisheries sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 – 2019. The research population is fishery sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. Analysis of the data used is quantitative and descriptive. The results of the study are the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2016 - 2017 decreased by 2.7% current debt is greater than current assets, the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2017 - 2019 decreased by 5 ,28% because current debt is greater than current assets, the company's current ratio of PT Dharma Samudra Fishing Industries, Tbk in 2018 - 2019 increased by 13.9% because current assets are greater than current debt.

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Journal Info

Abbrev

sintamai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...