ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada PT. X Tahun 2019-2020)

Abstract

The company's finances can be in the form of reports and assessed using an analytical method in terms of financial ratios. Financial ratios can be divided into several groups such as liquidity ratios, profitability, solvency. In this study using secondary data obtained indirectly from the results of the financial statements at PT. X by using measurement tools of financial liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio) and profitability ratios (Net Profit Margin, Return On Assets, and Return On Equity). This study uses a quantitative method by using a descriptive analysis model with the aim of analyzing financial ratios so that after an analysis is carried out on the company it can be known and assessed whether the values obtained from a company's financial ratios meet industry standards or do not meet industry standards. previously set. Based on the results obtained from the study showed that the results obtained from this study found that the assessment of financial performance at the company PT. X has fluctuated. Liquidity financial ratios at PT. X is said to be in a bad condition by using the Current Ratio, Quick Ratio, and Cash Ratio measurement methods which prove that it does not meet industry standards. Then the profitability financial ratios are said to be in a bad condition too, so that based on the results obtained from the financial analysis, ROA, ROE, and NPM do not meet industry standards. And the Covid-19 pandemic has worsened the financial health of the company.