Analisis Rasio Laporan Keuangan dalam Mengukur Kinerja Perusahaan PT. Kalbe Farma Tbk Tahun 2018-2021

  • Fernadi Abi Wijaya Universitas Jambi
  • Lovinza Lovinza Universitas Jambi
  • Ratih Kusumastuti Universitas Jambi
Keywords: Financial Ratio, Rating Ratio, Finansial Performance

Abstract

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.

 

 

 

References

Hanafi, M. M., & Halim, A. (2018). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Hantono. (2018). Konsep Analisa Laporan Keuangan dengan Pendekatan Rasio & SPSS (1st ed.). Deepublish.
Pongoh, M. (2013). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pt. Bumi Resources Tbk. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 669– 679. https://doi.org/10.35794/emba.v1i3.2135
Raharjo, D., & Muid, D. (2013). Analisis Pengaruh Faktor-Faktor Fundamental Rasio Keuangan Terhadap Perubahan Harga Saham. Diponegoro Journal of Accounting, 2(2), 444–454.
Saemargani, F. I., & Mustikawati, I. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, 2(2). https://doi.org/10.25139/jaap.v2i2.1397
Siahaan, S. B., & Simanjuntak, A. (2020). Peran Audit Report Lag Sebagai Variabel Mediasi Faktor-Faktor Yang Mempengaruhi Kualitas Audit. Jurnal Manajemen, 6(1), 25–34.
Sujarweni, V. W. (2020). Metodologi Penelitian: Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.
Spica, L., & Herdinigtyas, W. (2005). Analisis Rasio Camel Terhadap Prediksi Kondisi Bermasalah Pada Lembaga Perbankan Perioda 2000-2002. Jurnal Akuntansi Dan Keuangan, 7(2), 131-147–147. https://doi.org/10.9744/jak.7.2.pp.131-147
Sudaryono, Rahwanto, E., & Komala, R. (2020). E-commerce dorong perekonomian Indonesia, selama pandemi covid 19 sebagai entrepreneur. Jurnal Manajemen Dan Bisnis (Jumanis) Prodi Kewirausahaan, 2(3), 200–213.
Wulandari, T., & Darwis, H. (2020). Analisis Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Dalam Laporan Keuangan Perusahaan. Jurnal Akuntansi, 8(1), 34–50. https://doi.org/10.37932/ja.v8i1.65
Published
2023-06-06
How to Cite
Fernadi Abi Wijaya, Lovinza Lovinza, & Ratih Kusumastuti. (2023). Analisis Rasio Laporan Keuangan dalam Mengukur Kinerja Perusahaan PT. Kalbe Farma Tbk Tahun 2018-2021. Jurnal Mutiara Ilmu Akuntansi, 1(3), 105-114. https://doi.org/10.55606/jumia.v1i3.1498