Analisis Likuiditas Dan Analisis Profitabilitas Untuk Menilai Kesehatan Dan Kinerja Keuangan Pada PT Krakatau Steel Tbk Periode 2011-2020
Abstract
The research is aimed to know and analyze the ratio of liquidity and profitability to assess the health and performance of finance at PT Krakatau Steel Tbk. The collection of data is done by taking the data secondary form of statements of financial PT Krakatau Steel Tbk, which has been listed on the Stock Exchange Indonesia by using reports in the form of balance sheet and profit and loss period of the year 2011 until the year 2020. The method of analysis is done by using ratio analysis method on theoretical knowledge and research results. The tools of analysis that is used is Liquidity and Profitability. Ratios are used in the analysis of liquidity is the Current Ratio (CR) and the Quick Ratio (QR) and ratios are used in the analysis of profitability is the Gross Profit Margin (GPM), Return on Assets (ROA) and Return on Equity (ROE). The results showed that based on the opinion of Kasmir (2015) in the book of her Analysis Reports Financial, edition first, Molds Eighth, King of trustees Press, Jakarta, 2015. The results of the analysis of the average ratio of liquidity in the Current Ratio (CR) and the Quick Ratio (QR) showing results that are less good from year to year with the achievement of the average Current Ratio (CR) amounted to 59.23 %, Quick Ratio (QR) achievement of 31.35 %. Judging from the results that can be said that the level of the company is in a condition not healthy because of the level of liquidity it has not reached the standard of the industry, so that the performance of financial companies was in the category is not healthy. And the results of the analysis of the average profitability ratios show the value of Gross Profit Margin (GPM) of 6.44%, Return On Assets (ROA) of -3.31 % and Return On Equity (ROE) of -18.53%. Judging from the results that can be said that the level of the company is in condition is not good because of the level of profitability has not reached the standard industri company which has been contested tukan, so that the performance of financial companies was not enough to earn profit.
Keywords: Health, Liquidity, Profitability, Performance FinancialReferences
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