ANALISIS PENINGKATAN RASIO PROFITABILITAS TERHADAP KEMAMPUAN PERUSAHAAN DALAM MEMENUHI KEWAJIBAN PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK
This study aims to determine the financial performance in terms of profitability in meeting short-term obligations at PT Indocement Tunggal Prakarsa, Tbk. The form of research used is descriptive with a case study approach at PT. Indocement Tunggal Prakarsa, Tbk with liquidity ratios and profitability ratios as variables. Analysis of the data to be used is quantitative data sources, namely secondary data obtained from the financial statements of PT. Indocement Tunggal Prakarsa, Tbk. This study uses documentation studies and literature studies in data collection techniques. The results of the liquidity analysis shows fluctuations both in terms of the current ratio, quick ratio, cash ratio, cash turn over and inventory to net working, but current assets held are able to pay off short-term financial obligations reaching 3-6 times that of the amount of short-term debt that exists so that to meet these obligations does not experience obstacles. Profitability Analysis of PT. Indocement Tunggal Prakarsa, Tbk from 2012 - 2016 shows fluctuations and even tends to decrease every year, which means that the company's performance from year to year has decreased in generating profits. This is because liquidity and profitability are interrelated. The amount of current assets that is too much indicates management is not able to manage current assets properly so that the impact on losses due to the assets that are not used optimally.