Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017

Abstract

This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.

The Effect of Current Ratio, Debt to Equity Ratio, BOPO, and GDP Growth on Return on Assets with Moderation of Firm Size in PT Pelabuhan Indonesia (Persero) Period 2018-2022

“…The first thing that can be assessed is the level of liquidity of a company through the use of liquidity ratios because managing company liquidity is an important tool for management in assessing the extent to which a company is able to pay short-term obligations which include operational costs and financial costs generated by the company in the short term (Purba et al, 2021). Furthermore, looking at the profitability of the company using the profitability ratio, because the company's main goal is to get high profits, a high level of profit for a company will lead to increased competitiveness and increase economic activity and business growth which can open up new investment opportunities.…”