PENILAIAN KINERJA KEUANGAN DALAM PERSPEKTIF INVESTOR

(Studi Kasus PT. Alfaria Trijaya, Tbk Tahun 2016-2019)

  • Yuniarti
Keywords: financial performance, liquidity ratio, solvency ratio, profitability ratio, investor perspective

Abstract

This research aims to analyze and know the financial performance of the company from an investor's point of view. By using ratio analysis that has to do with investors, so as to assess the financial performance of companies only use liquidity ratios, solvency ratios, and profitability ratios. The research sample uses financial data for 4 (four) periods. Based on liquidity ratio shows the company's financial performance is improving, characterized by the increasing value of the ratio, meaning that the company's ability to meet its current obligations is liquid. By using solvency ratio can be concluded that the company's financial performance is quite good (solvabel), because the use of debt is slightly reduced from previous years. Using the profitability ratio can be concluded that the company's financial performance fluctuates, but is still in good condition because the company can still make a profit. To improve the company's financial performance, it is necessary to manage effective assets, such as the management of receivables and supplies, for the payment of liabilities, or the costs that are necessary in order to increase sales so as to increase the company's profits. The improvement in the company's financial performance which indicates a significant change will be very encouraging to investors.

Published
2021-03-29
Section
Articles