ANALYSIS OF LIQUIDITY, SOLVENCY, PROFITABILITY, ACTIVITY, INVESTMENT RATIO IN ASSESSING FINANCIAL PERFORMANCE ON TELECOMMUNICATIONS COMPANIES REGISTERED ON THE IDX YEAR 2020 – 2022

Desi Kartika Simarmata; Nina Andriany  Nasution

doi:10.56444/icbeuntagsmg.v2i2.1873

Authors

Desi Kartika Simarmata Universitas Pembangunan Panca Budi
Nina Andriany Nasution Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.56444/icbeuntagsmg.v2i2.1873

Keywords:

Liquidity Ratios, Solvency Ratios, Profitability Ratios, Activity Ratios, Investment Ratios and Financial Performance

Abstract

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.

References

Alam, Andi Rifqa Purnama. (2016). Analisis Likuiditas dan Profitabilitas Pada PT. MNC LAND, Tbk. Jurnal Economix, 6.

Anjelia, Rina. Hairul. Wicaksono, Teguh. (2021). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Zahra Sasirangan Banjarmasin. Jurnal Ilmiah.

Azhar, Iqlima dan Muhammad Reza Syahfahlevi. (2021). Analisis Kinerja Keuangan Pada PT. Smartfren Telecom, Tbk. Jurnal Mahasiswa Akuntansi Samudra (JMAS) Volume 2 Nomor 3, Juni 2021. Hal. 170 – 187.

Alma. (2022). Analisis Kinerja Keuangan Terhadap Rasio Keuangan PT. Unilever Yang Terdaftar di Bursa Efek Indonesia. Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri.

Dewi, Meutia. (2017). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk. Jurnal Penelitian Ekonomi Akuntansi, Vol.1.

Fahmi, Irham. (2017). Analisis Kinerja Keuangan. Cetakan ke-6 November 2017. Bandung; Alfabeta.

Hayatie, Marliza Noor dll. (2022). Analisis Laporan Keuangan Menggunakan Metode Rasio Aktivitas Pada PT. Puradelta Lestari Tbk Tahun 2017-2019. Jurnal Humanior Teknologi. Vol.8 No.1.

Pantjaningsih Pri. (2022). Analisis Rasio Likuiditas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Adhi Karya (Persero) Tbk Jakarta. Jurnal Lentera Akuntansi, ISSN 2339-2991.

Putranto, Yudhi Dwi. (2023). Analisis Rasio Keuangan (Likuditas, Profitabilitas, dan Solvabilitas) Sebagai Sarana Pengukuran Kinerja Keuangan PT. Sariguna Primatirta Tbk Tahun 2017-2021. Junal Ilmiah Bidang Manajemen dan Bisnis, Vol.6, No.1.

Roudtul Jannah, Umi Aniswatur. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainbility Report Pada Perusahaan Di BEI. Jurnal Ilmu dan Riset Akuntansi, Vol 5, No.22.

Ridha, Muhammad. (2017). Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan BUMN. Skripsi. Universitas Islam Negeri.

Soraya, Maharani Olivia. (2019). Analisis Rasio Likuiditas Untuk Mengukur Kinerja Keuangan Pada PT. Indexim Utama Banjarmasin. Fakultas Ekonomi, Universitas Islam Kalimantan.

Sulistyawati Wiwik dkk. (2022). Analisis (Deksriptif Kuantitatif) Motivasi Belajar Siswa Dengan Model Blended Learning Di Masa Pandemi Covid19. Vo.13, No.1.

Triyonowati. (2016). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. H.M. Sampoerna Tbk. Jurnal Ilmu dan Riset Manajemen, Vol.5, No.7.

Tarsija, Pandaya. (2019). Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan. Jurnal Akuntansi, Vol. 8, No.1.