{"title":"分析流动性、偿偿性和盈利能力比,以衡量PT Martina Berto Tbk 2018年期间的财务表现","authors":"Nida Auliana Umami, Ayu Safitri","doi":"10.35313/JRBI.V7I2.2301","DOIUrl":null,"url":null,"abstract":"Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.","PeriodicalId":256871,"journal":{"name":"Jurnal Riset Bisnis dan Investasi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT Martina Berto Tbk Periode 2014-2018\",\"authors\":\"Nida Auliana Umami, Ayu Safitri\",\"doi\":\"10.35313/JRBI.V7I2.2301\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.\",\"PeriodicalId\":256871,\"journal\":{\"name\":\"Jurnal Riset Bisnis dan Investasi\",\"volume\":\"31 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Bisnis dan Investasi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35313/JRBI.V7I2.2301\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Bisnis dan Investasi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35313/JRBI.V7I2.2301","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
摘要
财务报表分析是了解公司状况的一种方法,财务比率是分析财务报表的工具之一。本研究的目的是通过分析流动性比率、偿付能力和盈利能力,以及公司财务绩效的制约因素和解决方案来确定财务状况。本研究采用的方法是描述性方法。数据以PT. Martina Berto Tbk 2014-2018年财务报表的形式进行研究。根据结果,可以得出流动性比率是健康的,因为当前、快速和INWC比率高于行业标准。偿债能力比率是健康的,因为债务权益比和LTDtER高于标准。而由于NPM、ROA和ROE的比率低于标准,利润率被宣布为不健康。
Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT Martina Berto Tbk Periode 2014-2018
Financial statement analysis is one way to find out the condition of the company, financial ratios are one of the tools used to analyze financial statements. The purpose of this study is to determine the financial condition through the analysis of liquidity ratios, solvency, and profitability as well as the constraints that occur in financial performance and solutions made by the company. The method used in this research is descriptive method. The data was studied in the form of financial statements of PT. Martina Berto Tbk for 2014-2018. Based on the results, it can be concluded that the liquidity ratio is healthy because the current, fast, and INWC ratio is above the industry standard. The solvency ratio is healthy because the debt to equity ratio and LTDtER are above the standard. While the profitability ratios are declared unhealthy because the ratios of NPM, ROA, and ROE are below the standard.