PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI

Abstract

The study aims to asses the financial performance of companies using financial
ratio analysis, by taking an object on the telecommunications companies, based on
the development of telecommunications is increasingly with the rapid advance of
technology and information. Source of data used in the form of secondary data,
namely the company’s published financial statements. The type of data used in the
form of quantitative and qualitative data. Techniques of data analysis using ratio
analysis and the ratio used is the ratio of liquidity is current ratio, solvency ratio of
debt to equity ratio, the ratio of activity namely total assets turnover, and
profitability ratio of return on equity. Based on the results of data analysis has been
done, it is known that the performance of the telecommunications company has not
have a good performance. It can be seen from the calculation of the current ratio of
the telecommunications company can not meet its current liabilities with current
assets, debt to equity telecommunications company has not be said to be good
because the amount of liability is greater than the amount of capital available, total
assets turnover telecommunications company has not be said to be good because the
amount of assets the company has not been able to produce optimal sales, return on
equity telecommunications company has not be said to be good because the net
income earned less than the amount of capital.
Keywords: liquidity ratios, activity ratios, solvency ratios, profitability ratios