Financial Performance Measurement Using Profitability Ratios And Liquidity Ratios

Yusneni Afrita Nasution, Yusleny Yusleny

Abstract


This study aims to examine the analysis of financial performance measured using profitability ratios and liquidity ratios at PT. Sanobar Gunajaya. The profitability ratio is a ratio to assess a company's ability to make a profit, this ratio also provides a measure of the effectiveness of a company's management. While the liquidity ratio is a ratio that describes the company's ability to meet short-term (debt) obligations, meaning that if the company is billed, the company will be able to fulfill its obligations that are due. The method used in this study is a descriptive method, where to analyze financial statements using profitability ratio analysis consisting of the ratios of Gross Profit Margin, Profit Margin, Return On Investment, and Return On Equity as well as liquidity ratios consisting of Current Ratio and Quick Ratio to assess the company's financial performance. From the results of the research discussed earlier, it can be concluded that the profitability ratio in terms of the company's ability to generate profits or profits, where for research using the Gross Profit Margin in 2016 - 2020 as a whole the company is in a good position, even during the period from fluctuate from year to year. In the study using Profit Margin in 2012 - 2016 the company as a whole was in a good position, even though it fluctuated from year to year. In research using Return On Investment in 2016 2020, the company as a whole is in a good position, although from year to year it has decreased. In research using Return On Equity in 2016 2020, the company as a whole is in a good position, even though it has decreased from year to year. For the liquidity ratio itself, in the sense of the company's ability to fulfill its short-term obligations when they are due in 2016 - 2020 where the results show that the Current Ratio and Quick Ratio show that the company's financial performance is in good condition, even though during the period it has fluctuated from year to year

Keywords


Financial Performance, Profitability Ratios and Liquidity Ratios

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.282

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