Analisis Rasio Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk Tahun 2017 - 2019 untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk Tahun 2017 - 2019
Abstract
Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Smartfren Telecom Tbk. yang diukur dengan menggunakan rasio likuiditas (current ratio), solvabilitas (debt ratio) dan profitabilitas (return on investment). Data yang digunakan dalam penelitian ini adalah laporan keuangan PT. Smartfren Telecom Tbk dari tahun 2017-2019. Metode analisis data dalam penelitian ini adalah analisis statistik deskriptif yang digunakan untuk menjelaskan rasio-rasio keuangan perusahaan. Dalam hasil analisis data dapat dijelaskan bahwa Tingkat likuiditas PT. Smartfren Telecom Tbk. yang diukur dengan menggunakan current ratio tahun 2017-2018 secara rata-rata adalah sebesar 82,26% menunjukkan kondisi yang kurang baik karena berada dibawah standar industri yaitu 200%. Tingkat solvabilitas PT. Smartfren Telecom Tbk. yang diukur dengan menggunakan debt ratio tahun 2017-2019 secara rata-rata adalah 80,26% yang menunjukkan berada dalam kondisi kurang baik karena diatas standar industri debt ratio yaitu 35%. Tingkat profitabilitas PT. Smartfren Telecom Tbk. yang diukur dengan return on investment tahun 2017-2019 secara rata rata adalah sebesar -29,19% yang menunjukkan kondisi kurang baik karena berada dibawah standar industri yaitu 30%.
Kata kunci: Kinerja Keuangan, Likuiditas, Solvabilitas, Profitabilitas
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