Dibuat oleh:
SAFINA PRAMESTI
NIM. 181010502828
ABSTRAK
Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan PT. Mustika Ratu
Tbk pada tahun 2010-2021. Metode analisis da ayang digunakan adalah metode kualitatif
yang dilihat dari rasio likuiditas, rasio solvabilitas, dan rasio rentabilitas berdasarkan acuan
standar industri menurut Kasmir. Hasil penelitian diketahui bahwa rasio likuiditas “sangat
sehat” karena hasil mencapai 426.47% diatas rata-rata standar industri 200% dan rasio
solvabilitas perusahaan “tidak sehat” karena hasil hanya mencapai 24.48% dibawah standar
industri 35%, namun pada rasio rentabilitas “tidak sehat” karena hasil hanya mencapai 1.55%
dibawah rata-rata standar industri 30%. Hal ini diketahui berdasarkan nilai yang didapat oleh
analisis rasio tersebut beracu pada standar industri yang ditetapkan oleh Kasmir, dan
diperoleh dua rasio yang dikatakan tidak sehat sehingga harus menjadi perhatian perusahaan.
Kata Kunci : Likuiditas, Solvabilitas, Rentabilitas, dan Kinerja Keuangan
ABSTRACT
This study aims to determine the financial performance of the company PT. Mustika Ratu
Tbk in 2010-2021. The analytical method used is a qualitative method which is seen from the
liquidity ratio, solvency ratio, and profitability ratio based on the industry standard
reference according to Kasmir. The results showed that the liquidity ratio was "very healthy"
because the results reached 426.47% above the industry standard average of 200% and the
company's solvency ratio was "unhealthy" because the results only reached 24.48% below
the industry standard 35%, but the profitability ratio was "unhealthy". "Because the results
only reached 1.55% below the industry standard average of 30%. This is known based on the
value obtained by the ratio analysis referring to the industry standard set by Kasmir, and
obtained two ratios that are said to be unhealthy so that the company should pay attention.
Keywords: Liquidity, Solvency, Rentabilitas, and Financial Performance