Penilaian Kinerja Keuangan Perusahaan dengan Menggunakan Perhitungan Analisis Rasio Keuangan (Studi pada PT Hanjaya Mandala Sampoerna Tbk yang Terdaftar di BEI Periode 2011-2014)
ABSTRACT: Rate company's
financial performance is
very necessary because
it is used
as a measurement basis for
investors to invest their shares, which can be done by using a calculation of
financial ratio analysis
through the financial
statements. includes the calculation of the liquidity ratio, debt
ratio, activity ratio, and profitability ratio. This reseacrh was conducted to
assess the financial performance of PT Hanjaya Mandala Sampoerna Tbk, during
the period 2011-2014 using quantitative descriptive method. The calculations
show that PT
Hanjaya Mandala Sampoerna
Tbk in a
liquid state being able to pay
its short-term liabilities due to value ratio is obtained an average of 1.7 or>
1, but the
PT Hanjaya Mandala
Sampoerna Tbk is
still not good
because 0.97% of funding
comes from debt.
Activity ratio shows
that PT Hanjaya
Mandala Sampoerna Tbk in
good condition for
being able to
quickly turn receivables
into revenue as much as 68 times, change the inventory into revenue as
much as 3.5 times, and assets into
revenue as much
as 2.7 times,
as well as
obtaining a high
enough level of profitability
because profits obtained
from sales and
investments.
Penulis: Naimatul Musahadah
Kode Jurnal: jpakuntansidd150006
