ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN (Studi pada PT. Jasa Marga (Persero) Tbk Periode 2016-2020)

Abstrak

The purpose of establishing a company in general is to maximize profits, increase sales, maximize the value of shares and improve the welfare of shareholders. This can be reflected in a report, a report that illustrates the development of the company's financial performance in a certain period. The report is usually referred to as a financial report. So that financial statements can be meaningful for the parties concerned it is necessary to conduct a relationship analysis of the items in the financial statements which are often referred to as financial statement analysis. This study aims to find out how the financial performance of PT. Jasa Marga Tbk based on the analysis of profitability, liquidity and solvency ratios. Data analysis method used is quantitative descriptive method using profitability, liquidity and solvency ratios. Based on the analysis of the three ratios it is concluded that the financial performance of PT. Jasa Marga, Tbk from 2016-2020 as a whole experienced a fluctuation with a downward trend, This pointed outn is that the company's financial performance is not in good condition.