ANALISA RATIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT. SEMEN BATURAJA PALEMBANG TAHUN 2012-2013

Authors

  • Harsi Romli Indo Global Mandiri University
  • Rezky Ferita Universitas Indo Global Mandiri
  • Lukita Tri Permata Universitas Indo Global Mandiri

DOI:

https://doi.org/10.36982/jiegmk.v7i1.170

Abstract

The purpose of this research is to analyze the financial performance of PT. Semen Baturaja Palembang based on the result of analysis of financial ratios on the financial statements of each company during the period 2012-2013 in terms of liquidity ratios, solvency ratios, and profitability ratios.

Secondary data sources that author use is based on PT. Semen Baturaja Palembang in the form of financial statements of each company during the period 2012 to 2013. Data analysis that used in this study consisted of liquidity ratios, solvency ratios, and profitability ratios.

Based on research results of the data in the financial statements of PT. Semen Baturaja Palembang, the company’s liquidity ratio above 200%. While the solvency ratio, the state of the company at a solvable. Because of the company’s capital in sufficient quantities to secure the loan granted by creditors. The profitability ratio of PT. Semen Baturaja Palembang is good enough to produce a profit every year.

Keywords: Financial Performance, Liquidity Ratio, Solvency Ratio, and Profitability Ratio

Author Biographies

Harsi Romli, Indo Global Mandiri University

Program StudiAkuntansi

Rezky Ferita, Universitas Indo Global Mandiri

Program Studi Akuntansi

Lukita Tri Permata, Universitas Indo Global Mandiri

Program Studi Akuntansi

References

Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta

Fathoni, Abdurrahman. 2011. Metodologi Penelitian dan Teknik Penulisan Skripsi. Jakarta: PT. Rineka Cipta

Kasmir. 2012. Analisis Laporan Keuangan. Jakarta: Rajawali Pers

Wild, John J dan K. R. Subramanyam. 2012. Analisis Laporan Keuangan. Edisi Delapan Pertama. Jakarta: Salemba Empat

Ikatan Akuntan Indonesia. 2013. Pengantar Akuntansi Buku 2 (Berbasis SAK ETAP). Sumatera Selatan

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Published

2016-03-01

How to Cite

Romli, H., Ferita, R., & Permata, L. T. (2016). ANALISA RATIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT. SEMEN BATURAJA PALEMBANG TAHUN 2012-2013. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), 63–69. https://doi.org/10.36982/jiegmk.v7i1.170

Issue

Vol. 7 No. 1

Section

Articles

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