ANALISIS RASIO AKTIVITAS DAN RASIO PROFITABILITAS SEBAGAI DASAR DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT SIANTAR TOP Tbk.
Abstract: The purpose of this
study was to determine the company’s financial performance is calculated using
the inventory turnover, total assete turnover, return on asset (ROA), and
return on equity (ROE). This study is a quantitative descriptive study. Object
od research is a component of financial statements Siantar Top. With the use of
purposive sampling. Analysis technique is to calculate the average ratio an
then interpret it.
Inventory turnover ratio analysis results obtained industry average by 6
times. it can be said that the company is in good shape. total asset turnover
ratio shows the industry average of 1.14 times. in this ratio indicates that
the company is said to be in good condition. The next industry average ROA
ratio obtained amount of 7%. This ratio is influenced by fluctuating income.
ROE ratio with a value of 12.46% said that the company's performance is quite
good.
Based on the analysis by using the inventory turnover, total asset
turnover, return on asset (ROA), and return on equity (ROE). The company’s
financial performance can be know and in good condition.
Penulis: Ajeng Triyana Nuraini
Kode Jurnal: jpakuntansidd150464
