ABSTRACT
The last few years have seen a lot of rapid developments and changes in various aspects of life. Therefore, it requires
fast and precise antispations to overcome all kinds of posibilities and occure. One of the sectors in the economic sector that is
progressing quite rapidly is the industrial sector. In the face of increasingly fierce competitions, companies are required to have
better performance than their competitors. To assess performance, applicable industry standards are needed. This research sample
in the financial statements of PT Astra International Tbk for the Period 2016-2020. In the study the type of data used is secondary
data. The results of research using financial ratio analysis conducted at PT Astra International Tbk in terms of liquidity, solvency,
activity, profitability are not good. So it can be conclude that the financial performance of PT Astra International Tbk for the
period 2016-2020 is basically not good.
Keywords: Financial Reports, Liquidity, Solvency, Activities, Profitability, PT Astra International Tbk, Economic Sector.
Rata-rata
Analisis Ratio Rata-rata
Rasio (2016- Penilaian
HASIL DAN PEMBAHASAN Keuaangan
2020)
Industri
Solvabilitas:
Untuk mengetahui kinerja keuangan perusahaan Di Bawah
maka penulis menbandingkan kinerja perusahaan dengan DAR 46.54% 35% Rata-rata
Industri
standar industri sebagai berikut: Di Bawah
DER 87.09% 90% Rata-rata
Industri
No Jenis Rasio Standar Industri
1 Rasio Likuiditas: Tabel Hasil hitungan Profitabilitas
Current Rasio 2 Kali
Quick Rasio 1.5 Kali Rata-
rata
Cash Rasio 50% Analisis Ratio
Rasio
Rata-rata
Penilaian
Keuangan Industri
(2016-
2 Rasio Solvabilitas: 2020)
Debt to Assets Rasio 35% Profitabilitas:
Debt to Equity Rasio 50% Di Bawah
NPM 10.92% 20% Rata-rata
3 Ratio Aktivitas: Industri
Receivable Turn Over 15 Kali Di Bawah
ROI 5.49% 30% Rata-rata
Inventory Turn Over 20 Kali Industri
Fixed Assets Turn Over 5 Kali Di Bawah
ROE 13.47% 40% Rata-rata
Total Assets Turn Over 2 Kali Industri
4 Rasio Profitabilitas:
Net Profit Margin 20%
Tabel Hasil hitungan Aktivitas
Aktivitas:
Di Bawah
Receivable Turn
3.33 kali 15 kali Rata-rata
Over
Industri
Di Bawah
Inventory Turn
7.79 kali 20 kali Rata-rata
Over
Industri
Di Bawah
Fixed Asset
1.08 kali 5 kali Rata-rata
Turn Over
Industri
Di Bawah
Total Asset Turn
0.65 kali 2 kali Rata-rata
Over
Industri
KESIMPULAN
REFERENSI