ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. GARUDAFOOD PUTRA PUTRI JAYA Tbk PERIODE TAHUN 2020-2022

Abstract

This study aims to analyze the financial statement of PT. Garudafood Putra Putri Jaya Tbk from 2020,2021 and 2022. The data analysis method used is a quantitave descriptive method using the measurement of the Liquadity Solvency Activity and Profitability ratios. Based on the results of the study, the Liquadity ratio in the 2020-2022 period can be said to be not good because the company has difficulty in paying off current liabilities using current assets owned be the company based on solvency in the 2020-2022 period,which is quite good,where every year it increases. This is due to the low company spending from sources and loans based on the analysis of unhealthy activities, which are seen to be significantly below the industry average every year. This must be improved so that the use of company assets and collection of receivables every year is more efficient and effective based on calculations using the profitability ratio analysis, which is not good, where every year it decreases because every year the company’s profit from each asset decreases.