scholarly journals Pengaruh Rasio Keuangan terhadap Kinerja Keuangan PT Astra Internasional Tbk

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Diana Diana
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Ratios ◽  
Rate Of Return ◽  
Path Coefficient ◽  
Working Capital ◽  
The Third ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

This study aims to identify the effect of financial ratios of liquidity ratio, solvency ratio, activity ratio and profitability ratio on the financial performance at PT Astra International Tbk. The financial Ratios as an independent variable (X) consists of Liquidity Ratio (X1) which is analyzed bycurrent ratio, quick ratio and net working capital to total assets ratio, Solvency Ratio (X2) which is analyzed by total debt to assets ratio assets, total assets, debt to equity ratio and long-term debt to equity ratio; Activity Ratio (X3) which is analyzed by total asset turnover, working capital turnover and inventory turnover, and Probability Ratio (X4) which is analyzed by gross profit margin ratio, net profit margin ratio, operating ratio, rate of return on equity and rate of return on assets. The dependent variable (Y) in this study is a financial performance which is analyzed based on the net income (sales) (Y1), the net profit after tax (Y2), and the earning per share (Y3). The financial data of PT Astra International Tbk. used for this study were taken over five (5) years from 2010 - 2014. Analysis of Partial Least Square (PLS) using Smart PLS software version 20.0 was used as thedata analysis technique. The results showed that first hypothesis (H1), Liquidity Ratios had a significant effect on financial performance. A positive path coefficients of 0.289 with Tvalue 4.428 is bigger than Ttable or T (0.050; 5) = 2.776, meaning that the liquidity ratio significantly influences the financial performance. So the first hypothesis (H1) is accepted, which means that the liquidity ratio has a significant effect on the financial performance. The second hypothesis (H2), Solvency Ratio hasa significant effect on financial performance. A positive path coefficient of 0.334 with Tvalue15.563 is bigger than Ttable or T (0,050; 5) = 2,776, meaning that the Solvency Ratio significantly influences the Financial Performance. So the second hypothesis (H2) is accepted, which means that the Solvency Ratio has a significant effect on the financial performance. The third hypothesis (H3), Activity Ratio has asignificant effect on the financial performance. A positive path coefficient of 0,034 with Tvalue0.486 is smaller than Ttable or T (0,050; 5) = 2,776, meaning that the ratio of activity does not have a significant influence on the financial performance. So the third hypothesis (H3) is rejected, which means that the Activity Ratio has no significant effect on the financial performance. The fourth hypothesis (H4), Profitability Ratio has a significant effect on the financial performance. A positive path coefficient of 0.778 with Tvalueof 6.003 is bigger than Ttable or T (0,050; 5) = 2,776, meaning that the Profitability Ratio significantly influences the financial performance. So the fourth hypothesis (H4) is accepted, which means that the profitability ratio have a significant effect on the financial performance.Keywords: Financial Ratios, Financial Performance.

ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA SEGAH KABUPATEN BERAU

2019 ◽  
Vol 3 (2) ◽  
pp. 465
Author(s):  
Maya Osiana Anggita
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Activity Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Solvency Ratio

The purpose of this research is to find out and analyze the Financial Performance of Liquidity, Profitability, Activity, and Solvency Ratios in Tirta Segah PDAM, Berau Regency. In this study it can be seen that this research method uses quantitative descriptive methods. Based on the results of this study Liquidity Ratios seen from the Current Ratio in 2016 amounted to 317.99, in 2017 amounted to 16.25, and in 2018 amounted to 11.56 seen from the calculation of Current Ratio decreased. Quick Ratio in 2016 amounted to 252.02, in 2017 amounted to 11.12, and in 2018 amounted to 9.62 indicating a tendency to decrease. The profitability ratio can be seen from the Net Profit Margin from 2016 of -0.19, in 2017 of 0.02, and in 2018 of 0.09. Viewed from the ROA in 2016 of -0.08, 2017 of 0.02. And in 2018 the amount is 0.08. Judging from ROE in 2016 -0.08, 2017 amounted to 0.02, and in 2018 amounted to 0.08 this increase was due to an increase in net profit after tax. The activity ratio seen from the Total Assets Turnover from 2016 amounted to 0.44, 2017 amounted to 0.96, and in 2018 amounted to 0.85. This means that the assets and capital turnover every year has decreased while the Working Capital Turnover in 2016 amounted to 1.51, in 2017 amounted to 1.52, and in 2018 amounted to 1.56 assets and capital turnover increased every year. The Solvency Ratio can be seen from Total Debt to Total Assets in 2016 of 0,0009, 2017 of 0.0415, 2018 of 0.0517 while Debt to Equity Ratio seen in 2016 of 0,0009, 2017 of 0.0433 , in 2018 amounting to 0.0545 based on the results of the calculation of the Solvency Ratio shows that every year has increased

scholarly journals Analysis of Financial Performance In PT. PP (Persero) Tbk

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Fadil Abu Bakar ◽  
Youlanda Hasan
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Financial Ratio ◽  
Net Profit ◽  
Equity Ratio ◽  
Quantitative Descriptive ◽  
Turn Over ◽  
Solvency Ratio

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

scholarly journals Analisis Rasio Keuangan Dalam Mengukur Kinerja PT. Adira Dinamika Multi Finance tbk

2016 ◽  
Vol 2 (2) ◽  
pp. 143-149
Author(s):  
Asnahwati Asnahwati
Keyword(s):  
Financial Performance ◽  
Corporate Performance ◽  
Financial Ratios ◽  
Company Performance ◽  
Sharp Decline ◽  
Financial Condition ◽  
Industry Standard ◽  
Activity Ratios ◽  
Equity Ratio ◽  
Solvency Ratio

Abstract: Financial condition will reflect how the performance of the company . Assess the financial performance of the company's goal is to evaluate and improve the state perusahaannya.Untuk measure the financial performance of the company can use financial ratios such as liquidity , solvency , activity and profitability .The purpose of this study is : 1 ) To determine the performance of PT . Adira Multi Finance Tbk terms of liquidity ratios , 2 ) To determine the performance of PT . Adira Multi Finance Tbk terms of solvency ratios , 3 ) To determine the  performance of PT . Adira Multi Finance Tbk in terms of the activity ratios and 4 ) To determine the performance of  PT. Adira Multi Finance Tbk in terms of the profitability ratio.The analytical method used is the method of comparison is to compare the company's financial ratios with industry standard ratio norm. Based on the analysis of the data obtained it was concluded that : 1 ) The company's performance in terms of the last two year Quick Ratios,  has decreased but is generally still above standard industry norms. Means the company still Ilikuit. 2 ) corporate performance in terms of the solvency ratio Debt to Equity Ratio in a state insolvabel, and in terms of Debt to Total Assets Ratio also insolvabel. 3 ) company performance in terms of the ratio of the activity under standard industry norm, so it is said company 's effective yet efficient in utilizing all its assets to finance consumer and 4 ) corporate performance in terms of profitability Economical ( ROA ) in the last two years decreased, although the first 2 years is still above the industry standard norm, while in terms of their own capital profitability ( ROE ) at 2 years terakir sharp decline and fall below the standard norm industi. Means the company has not been efficient and effective in generating income through all sources of funding available. Keywords: performance , liquidity , solvency , activity and profitability.

scholarly journals FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK

2020 ◽  
Vol 2 (2) ◽  
pp. 323-335
Author(s):  
Akhmadi Akhmadi ◽  
Sumantri Sumantri ◽  
Albetris Albetris
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Current Ratio ◽  
Average Growth ◽  
Return On Equity ◽  
The Third ◽  
Net Profit ◽  
Ratio Approach ◽  
Solvency Ratio

Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.

FINANCIAL PERFORMANCE ANALYSIS ON KSP TRI DHARMA ARTHA SEPUTIH RAMAN.

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Savings And Loans ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

This research is motivation to know the financial performance of ksp so that the management of the ksp can perform their duties and obligations well in accordance with the objectives of the cooperative in general.The purpose of this study to determine the financial performance of ksp based on the ratio of Liquidity, Solvency and Profitability on Tri Dharma Cooperative Artha Seputih Raman.Based on the it can be concluded the financial performance of Savings and Loans Cooperative Tri Dharma Artha Seputih Raman years in 2012-2016 are:The liquidity ratio consisting of current ratio yielded an average of 90.44%. It can be concluded that current ratio includes bad criteria because less than 125%. Solvency ratio consists of debt to asset ratio yield average of 91,42% and can be concluded debt to asset ratio including criterion less good, because bigger than 60% to 95%. While based on the calculation of debt to equity ratio produce an average of 1,074.05%, it can be concluded debt to equity ratio including bad criteria because greater than 200% and profitability ratio consisting of return on assets (ROA) yield average of 1 , 36%, can be concluded return on assets (ROA) including criteria less good because more than 1% to 3% whereas based on calculation of return on equity (ROE) yield average of 16,04%, can be concluded return on equity ( ROE) is included in good criteria because it is greater than 15% to 21% and based on the calculation of net profit margin (NPM) yields an average of 8.08%, net profit margin (NPM) is considered good enough criteria as more than 5% to 10%.Keywords: Financial Statement, Liquidity Ratio, Solvency Ratio, and Profitability Ratio 

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT Martina Berto Tbk Periode 2014-2018

2021 ◽  
Vol 7 (2) ◽  
pp. 69-79
Author(s):  
Nida Auliana Umami ◽  
Ayu Febriyanti Safitri
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Financial Condition ◽  
Industry Standard ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Descriptive Method

Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Perusahaan Multifinance Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019

2021 ◽  
Vol 12 (2) ◽  
pp. 189-204
Author(s):  
Turmono ◽  
Mawarto
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Comparative Method ◽  
Comparative Methods ◽  
Performance Ratio ◽  
The Third ◽  
Solvency Ratio

The objective of this research is to know the best financial performance and the financial performance ratio of multifinance companies listed at Indonesian Stock Exchange reviewed from the analysis of liquidity ratio, solvency ratio, activity ratio and profitability ratio. The method applied is descriptive and comparative methods. The result based on comparative method the ratio in 5 years calculated by the liquidity ratio of the company having the best CR is CFIN because it has the highest ratio of 230.15% and the best CSR is WOMF by 13.44%. The best solvency ratio is CFIN with the lowest DAR and DER ratio is 55.9% and 126.93%. Activity ratio result indicates the best RTO value is WOMF because it has the highest ratio by 0.37 times and the best TATO is ADMF with highest ratio of 0.32 times. The best profitability ratio is achieved by ADMF because it has the highest ROA and ROE ratios of 4.62% and 23.21%. Of total score in 2015-2019 periods, the first rank is occupied by ADMF with score 64, CFIN in the second one with score 84 and WOMF in the third with score 92. 

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

scholarly journals ANALISIS KINERJA KEUANGAN PADA SWALAYAN SUMBER MAKMUR KOTA KUPANG

2019 ◽  
Vol 7 (1) ◽  
pp. 75-89
Author(s):  
Anthon Simon Yohanis Kerihi
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Control Function ◽  
Poor Performance ◽  
Financial Statement ◽  
Resource Managers ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Profitability Ratios

Penelitian ini bertujuan untuk menganalisis perkembangan kinerja keuangan di Swalayan Sumber Makmur dari tahun 2013-2017. Analisis peningkatan kinerja keuangan diukur dengan menggunakan analisis Ratio Financial Statement untuk mengetahui pencapaian keuangan perusahaan. Jenis rasio yang digunakan adalah Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas. Hasil penelitian menunjukkan bahwa kinerja keuangan dengan perhitungan analisis dengan Rasio Likuiditas memiliki kinerja yang buruk diukur dengan Rasio Lancar dengan rata-rata 174%, Rasio Cepat dengan rata-rata 70%, Rasio Kas dengan rata-rata 70%. Rasio Solvabilitas memiliki kinerja yang baik diukur dengan Debt to Equity Ratio dengan rata-rata 99% dan Times Earned Ratio dengan rata-rata 354%. Rasio Aktivitas memiliki kinerja yang buruk diukur dengan Perputaran Persediaan 1,4 kali dan Rata-rata Persediaan 288 hari. Rasio Profitabilitas memiliki kinerja yang baik diukur dengan ROA dengan rata-rata 14% dan ROE dengan rata-rata 14%. Hasil penelitian ini digunakan untuk mempertahankan manajer sumber daya dan meningkatkan kemampuan perusahaan untuk menghasilkan laba. Selain itu, dapat juga digunakan sebagai fungsi kontrol dalam evaluasi implementasi program di supermarket sehingga semua perbedaan yang tidak menguntungkan perusahaan dapat lebih cepat diatasi. Kata kunci: Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas.   This study aims to analyze the development of financial performance at Sumber Makmur Supermaket from year 2013-2017. The development of financial performance analysis is measured by using Ratio Financial Statement analysis to know the company’s financial achievement. The type of ratio used Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio. The results showed that the financial performance with the calculation of analysis with Liquidity Ratio has a poor performance measured by Current Ratio with an average of 174%, Quick Ratio with an average of 70%, Cash Ratio with an average of 70%. Solvency Ratio has a good performance measured by Debt to Equity Ratio with an average of 99% and Times Earned Ratio with an average of 354%. The Activity Ratio has a poor performance measured by Inventory Turnover of 1.4 times and an Inventory Average of 288 days. Profitability ratios have good performance measured by ROA with an average of 14% and ROE with an average of 14%. The results of this study are used to maintain resource managers and improve the company's ability to generate profits. In addition, it can also be used as a control function in the evaluation of the implementation of the program in supermarkets so that all differences that are not profitable companies can be more quickly overcome. Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio.

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