Liquidity, Profitability, And Ratio Analysis Solvability For Assessing Financial Performance At PT Supra Boga Lestari, Tbk
Abstract
This research aims to determine the condition of the financial performance of the company PT Supra Boga Lestari, Tbk in the period 2012 to 2018 using financial ratio measuring instruments. The research method used is a quantitative descriptive method because this research is related to the research object, namely the company within a certain time by collecting data and information related to the company and adjusting to the research objectives.
The data analysis method used is the ratio analysis method, which describes a relationship between a certain amount and another amount. The analysis used is analysis of liquidity ratios, profitability ratios, and solvency ratios where the liquidity ratio aims to determine the company's ability to fulfill its short-term obligations. The profitability ratio is the company's ability to earn profits during a certain period. Meanwhile, the solvency ratio shows the company's ability to pay off all existing debts using all the assets it owns.
From the results of research using liquidity ratios, namely the Current Ratio and Quick Ratio, PT Supra Boga Lestari, Tbk from 2012 to 2018 experienced good and stable conditions. This can be seen from the average liquidity ratio above the industry, which means the company is in a healthy or liquid condition. Profitability ratios, namely Return on Asset Ratio and Return On Equity Ratio at PT Supra Boga Lestari, Tbk from 2012 to 2018 experienced conditions that were below the industry standard average, which means the company was in an unhealthy condition or not optimal for generating profits Meanwhile, the solvency ratio, namely Debt to Asset Ratio and Debt to Equity Ratio at PT Supra Boga Lestari, Tbk from 2012 to 2018 experienced conditions that were below the industry standard average, which means that the company was in an unhealthy condition or not optimal for pay off debt.
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