2018 -2021年丹戎普亭港PT业绩评估的偿偿性和盈利能力分析

Sugih Sugih
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摘要

本研究的目的是分析债务与总资产比率(Debt to Total Asset Ratio)和债务与总股本比率(Debt to Total Equity)的偿债能力,以及利润率(Profit Margin)、资产报酬率(Return On Asset)和股本报酬率(Return On Equity)的盈利能力,并找出公司的资产在多大程度上是由债务融资的。基于羊绒意见的财务绩效度量与偿付能力和盈利能力分析。这种类型的研究使用基于假设的定性研究,数据收集,研究设计是灵活的或可能改变的。本研究的资料来源为原始资料和文献资料,资料收集方法为观察、文献和三角测量。数据分析程序是基于Kasmir的意见来衡量和分析丹戎不碌港的财务报表。为了检查数据的有效性,研究人员使用三角测量、讨论和成员检查。测量PT Tanjung Priok Port财务绩效的研究结果是从偿付能力和盈利能力来看的,并且基于Kasmir对2014-2018年期间的意见,该意见指出“如果计算五年财务绩效的平均值低于标准测量值,该公司将被认为不太好。”本研究的结论是,如果公司的偿付能力下降,公司的盈利能力增加,财务绩效可以说是好的。
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Analisis Solvabilitas dan Profitabilitas dalam Mengukur Kinerja Keuangan PT Pelabuhan Tanjung Priok Periode 2017-2021
The purpose of this study is to analyze the Solvency seen by Debt to Total Asset Ratio, and Debt To Total Equity as well as Profitability seen from Profit Margin, Return On Asset, and Return On Equity and to find out the extent to which the company's assets are financed with debt. Measuring Financial Performance and analyzing it with Solvency and Profitability based on cashmere opinions. This type of research uses qualitative research based on assumptions, data collection, and research design is flexible or subject to change. The data sources in this study are Primary and documentation and data collection techniques by means of observation, documents, and triangulation. The data analysis procedure is based on the opinion of Kasmir to measure and analyze the financial statements of Tanjung Priok Port. To check the validity of the data researchers use Triangulation, Discussion, and Membercheck. The results of the study in measuring the Financial Performance of PT Tanjung Priok Port are seen from Solvency and Profitability, and based on the opinion of Kasmir for the 2014-2018 period which states that "the company will be said to be less good if the average value of calculating financial performance for five years is below the standard measuring value." The conclusion of this study is that financial performance can be said to be good, if solvency in the company decreases and profitability in the company increases.
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