ANALISIS RASIO KEUANGAN PADA PT GUDANG GARAM TBK PERIODE 2016-2018

  • Fokus FE UIC UIC
  • Rizky Jani Kurniawan Universitas Ibnu Chaldun, Jakarta
  • Gemala Paramita Universitas Ibnu Chaldun, Jakarta
  • Ernawati Ernawati Universitas Ibnu Chaldun, Jakarta
Keywords: Finansial Statements, Ratios Finance, Financial Ratio Analysis, Laporan Keuangan, Rasio Keuangan, Analisis Rasio Keuangan

Abstract

This research was conducted to analyze the financial ratios of PT Gudang Garam Tbk during the period 2016 to 2018 to assess the company's ability to use financial ratios. This study uses secondary data by utilizing financial reports. The analytical tool used in this research is to use liquidity ratios, solvency ratios, and profitability ratios including current ratios, quick ratios, cash ratios, debt to assets ratios, debt to equity ratios, net profit margins ratios, asset return ratios, and return ratios equity. Based on the research results indicate that the financial condition of PT Gudang Garam Tbk during the study period has increased. The results of the calculation of the liquidity ratio assessed from the industry standard average  show unfavorable results. The solvency ratio assessed from the industry standard average shows poor results. And the profitability ratio assessed from the industry standard average shows unfavorable results. It is expected that the company can increase the percentage of financial ratios and be able to exceed the average industry standard in the coming years

Published
2021-08-02