Analisis Rasio Keuangan Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Indofood Sukses Makmur Tbk. Periode 2019-2021

Abstract

The target of this research is to measure the financial performance of PT. INDF by using the ratio of liquidity, solvency, profitability and activity. The technique of collecting information uses the documentation method in the form of secondary information on the financial statements of PT. INDF on the IDX in 2019-2021. The results obtained from the calculation of the Liquidity Ratio in terms of the current proportion, fast proportion and cash ratio, the state of the industry has not yet reached the industry average standard. The results of the calculation of the Solvency Ratio in terms of the Debt to Asset ratio (DAR), Debt to Equity Ratio (DER) and Long-Term Debt to Equity Ratio are classified as being above the industry average standard. The results of the calculation of the Profitability Ratio in terms of Net Profit Margin (NPM), Return on Assets (ROA and Return On Equity (ROE) the average state of the industry has not reached the industry standard. The results of the Activity Ratio in terms of receivables turnover (receivable turn over), turnover modular work (working capital turnover) and complete asset turnover (absolute resource turnover) are classified as having reached above the industry average standard.