Analisis Rasio Likuiditas Dan Profitabilitas Untuk Menilai Kinerja Keuangan PT. Wijaya Karya Tbk

M Arjun; Alwi Alwi

doi:10.30640/trending.v1i4.1715

Authors

M Arjun Sekolah Tinggi Ilmu Ekonomi Bima
Alwi Alwi Sekolah Tinggi Ilmu Ekonomi Bima

DOI:

https://doi.org/10.30640/trending.v1i4.1715

Keywords:

Analysis of liquidity ratios, profitability ratios

Abstract

PT. Wijaya Karya, Tbk. It continues to increase from year to year, while the condition of net profit at PT. Wijaya Karya, Tbk. experienced a very significant decline in profit. Meanwhile, the condition of Total Current Assets at PT. Wijaya Karya, Tbk. Experiencing Fluctuations. Meanwhile, regarding income conditions at PT. Wijaya Karya, Tbk. Experiencing a very significant decline, the aim of this research is to find out and analyze how well the financial performance of PT. Wijaya Karya Tbk. In measuring the company's financial performance, the data analysis technique used is the financial liquidity ratio which includes the Current Ratio and profitability ratio which includes the net profit margin, the research method uses descriptive analysis and the One Sample t Test with the help of SPSS version 20. The sample used is purposive sampling is a technique for determining certain considerations. With the criteria (1) the latest data for 10 consecutive years, namely 2012-2021 (2) availability of data that can be accessed by the author, (3) 10 year sample data already represents existing population data for research needs. Based on the results of research and analysis, it shows that the company's financial performance at PT. Wijaya Karya Tbk. Judging from the liquidity ratio analysis, Current Racio is considered to be performing poorly and in terms of the profitability ratio analysis, Net Profit Margin is considered to be performing well.

References

Puspitarini, Sari (2019). Analisis Pengaruh Rasio Likuiditas, Solvabilitas, Aktivitas Dan Size Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmiah Manajemen Dan Bisnis 5.1 (2019)

Shanjaya, Ananda Rahmi, and Doni Marlius (2017). Peranan Laporan Keuangan Dalam Kebijaksanaan Pemberian Kredit Kepada Calon Nasabah Pada PT. BPR Batang Kapas.

Bramasta, K., Akbar, T., & Hendratmoko, S. (2022). Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan PT. Andira Agro Tbk Yang Terdaftar Di BEI Tahun 2018-2020. Akuntansi, 1(2), 72–85. https://doi.org/10.55606

Christiaan, P. (2020). Analisis Return on Investment, Earning Per Share Dan Devidend Per Share Untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Kosmetik Di Bursa Efek Indonesia. AkMen, 17(3), 492–500. https://ejournal.unsrat.ac.id

Daeli, M. ., Bate’e, M. M., & Telaumbanua, Y. N. (2022). Analisis Net Profit Margin Pada Pt Unilever Indonesia Tbk (Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia). Jurnal EMBA, 10(4), 1462–1471. https://ejournal.unsrat.ac.id

Dewi, M. (2017). Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan PT Smartfren Telecom, Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 1–14. https://ejurnalusam.id

Dinson, D. (2019). Analisis pengaruh earning per share (EPS), return on equity (ROE), debt to assets ratio (DAR), dan ukuran perusahaan terhadap return saham pada sektor industri barang konsumsi di bursa efek indonesia. Jurnal FinAcc, 4(08), 1211–1224. https://journal.widyadharma.ac.id

Daengs, G. S. A., Istanti, E., Negoro, R. M. B. K., & Sanusi, R. (2020). The Aftermath of Management Action on Competitive Advantage Through Proccess Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal Of Criminology and Sociologi, 9, 1418–1425

Enny Istanti1), Bramastyo Kusumo2), I. N. (2020). IMPLEMENTASI HARGA, KUALITAS PELAYANAN DAN PEMBELIAN BERULANG PADA PENJUALAN PRODUK GAMIS AFIFATHIN. Ekonomika 45, 8(1), 1–10

Fahmi, I. (2014). PENGANTAR MANAJEMEN KEUANGAN Teori dan jawab soal (M. B. A. Muslim A. Djalil, S.E.,Ak. (ed.); 3rd ed.). ALFABETA, cv.

Fernos, J. (2017). Akademi Keuangan dan Perbankan “Pembangunan.” Jurnal Pundi, 01(02), 107–118. https://ojs.akbpstie.ac.id

Iwa Soemantri, Asep et al. 2020. Entrepreneurship Orientation Strategy, Market Orientation And Its Effect On Business Performance In MSMEs. Jurnal EKSPEKTRA Unitomo Vol. IV No. 1, Hal. 1-10.

Kasmir. (2012). Analisis Laporan Keuangan (5th ed.). Pt Rajagrafindo Persada.

Lukman, S. D. syarifah. (2021). Analisis Laporan Keuangan pada PT Unilever Indonesia Tbk. Amsir Management Journal, 2(1), 35–49. https://doi.org/28072529

Nurjanah, L., Berliana, T. M., Anggreani, R. A., Mudzalifah, S., Adinugroho, T. R., & Prasetyo, H. D. (2021). (3) (4). Rasio Profitabilitas Dan Penilaian Kinerja Keuangan UMKM, 18(4), 591–606. http://journal.undiknas.ac.id/index.php/magister-manajemen/

Qomariah, N. (2021). Analisis Kinerja Keuangan pada PT. Ace Hardware Indonesia Tbk. Jurnal Ekonomi & Ekonomi Syariah, 4(2), 742–752. https://doi.org/https://doi.org/10.36778/jesya.v4i2.381

Rabbani, R. A., Yasmin, A., Nurita, D., & Lestari, L. (2023). Analisis kinerja keuangan PT Kereta Api Indonesia (Persero) dengan metode DuPont system. 3(1), 59–75.

Sanjaya, S. (2018). Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan. Kitabah, 2(2), 278–293.

Sitorus, M., Hamid, E., & Suprihanto, S. (2021). Analisis Return on Assets (ROA) Dan Earning Per Share (EPS) Dalam Menilai Harga Saham Pada PT. Sumber Alfaria Trijaya, Tbk. Periode Tahun 2016–2020. Al-Misbah, 2(1), 126–136. https://jurnal.umika.ac.id

Sutomo, I. (2014). Analisis Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT Niagaraya Kreasi Lestari Banjarbaru. Kindai, 10(4), 295–304. https://academia.edu

Winarno, S. H. (2019). Analisis npm, roa, dan roe dalam mengukur kinerja keuangan. Jurnal Stei Ekonomi, 28(02), 254–266. https://ejournal.stei.ac.id