ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT SERAT PERSADA SURABAYA

Abstract

This research aims to assess and analyze the financial performance of PT Serat Persada Surabaya based on the analysis of profitability ratios, liquidity ratios, and solvency ratios. The data used in this research is secondary data in the form of financial statements from PT Serat Persada Surabaya from 2012 to 2013. The type of research used in this research is quantitative research using descriptive study, because the analysis can provide an overview of the development or achievement that has been achieved by comparing the data between the data obtained from research on the foundations of the existing theory. The results show the financial performance of PT Serat Persada Surabaya in 2012 to 2013 based on overall profitability ratio has increased so that the financial performance of the company is said to be good because the above average industry standard. The ratio of liquidity as a whole has increased, but the cash ratio has decreased so that the financial performance of the company is said to be less good because it is below the industry standard average. The overall solvency ratio has decreased so that financial performance is good because it is above the industry standard, but the financial performance in debt to equity ratio is not good because it is below industry average.
Keywords: profitability ratio, liquidity ratio, solvency ratio, and performance finance.