ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. SARIGUNA PRIMATIRTA Tbk TAHUN 2019 – 2021

Abstract

This study aims to detemine the financial performance of companies that are assessed by financial ratio analysis in the company Sariguna Primatirta Plc from 2019 to 2021. Data analysis method used is quantitative descriptive method using measurement of solvency, liquidity rasio activity and profitability. Based on the results of the study the liquidity ratio in the perod 2019 - 2021 can be said to be not good because the company has difficulty in paying off its curren liabilities by using current assets owned by the company. Based on alowncy in the 2019 - 2021 period, it was quite good where every year experienced an increase, this was caused by the rebdah of corporate spending sourced from loans. Based on activities in the 2019 - 2021 period, it is quite good where every year experiencing an increase in this condition must be maintaned so that the users of the company’s assets are more efective and efficient. While based an profitability in the 2019 - 2021 period both things show an increase in profits or profits that will be generated in the company.