ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. LADANGBAJA MURNI Tbk PERIODE TAHUN 2020-2023

Abstract

This research aims to analyze the financial reports of PT Ladangbaja Murni Tbk for the period 2020 to 2023. The data analysis method used is a statistical descriptive method using liquidity ratios, solvency ratios, activity ratios and profitability ratios. Based on research results, the liquidity ratio in the period 2020 to 2023 can be good because the company does not experience difficulties in paying off current liabilities. Based on the analysis of good solvency ratios which always increase every year. This is due to the low level of company spending originating from loans. Based on the analysis of unhealthy activities, it appears that it is always significantly below the industry average every year. This must be improved so that the use of company assets and collection of receivables becomes more efficient and effective every year. Based on calculations using profitability ratio analysis, it is not good, where every year it decreases because every year the company's profit from each asset decreases.