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Jurnal Analisis Kinerja Keuangan Pada PT. Kimia Farma (persero) Tbk. Tahun 2006 - 2008

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  • Nurhalisa, Siti

Abstract

Penelitian ini bertujuan untuk menganalisis pentingnya laporan keuangan perusahaan sehingga hasil dari analisis tersebut dapat diketahui kondisi keuangan dan kinerja perusahaan, serta perkembangan usahanya dari tahun ke tahun. Dalam perkembangannya Laporan keuangan bermanfaat bagi pihak intern maupun pihak ekstern. Dalam menganalisis laporan keuangan PT Kimia Farma (Persero) Tbk. Penulis menggunakan teknik/metode analisis rasio keuangan berdasarkan laporan keuangan yang terdiri dari neraca dan laporan laba rugi. Analisis rasio meliputi rasio likuiditas, aktivitas dan profitabilitas. Hasil analisis rasio likuiditas menunjukkan bahwa kinerja perusahaan semakin likuid, hal ini menunjukkan kemampuan perusahaan dalam membayar hutang lancarnya semakin besar. Dilihatdari rasio aktivitas juga menunjukkan kinerja keuangan perusahaan yang dapat dikatakan efektif. Meskipun rasio-rasio tersebut mengalami penurunan, tetapi kinerja PT Kimia Farma (Persero) Tbk. Selama tiga tahun terakhir baik, sedangkan dilihat dari rasio profitabilitas, perusahaan sudah mampu menghasilkan laba dari tahun ke tahun

Suggested Citation

  • Nurhalisa, Siti, 2021. "Jurnal Analisis Kinerja Keuangan Pada PT. Kimia Farma (persero) Tbk. Tahun 2006 - 2008," OSF Preprints bm3ag, Center for Open Science.
  • Handle: RePEc:osf:osfxxx:bm3ag
    DOI: 10.31219/osf.io/bm3ag
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