ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT DOK DAN PERKAPALAN SURABAYA (PERSERO)

Abstract

Based on Indonesia’s strategic location where 2/3 of its territory is water, the government makes Indonesia the
world’s marritime axis. In this regard, government ship industry companies and state-owned enterprises are
excepted to improve company performance so that the shipping industry. This research aims to determine the
company’s financial performance at PT Dok dan Perkapalan Surabaya (Persero). The type of research that been
used is descriptive qualitative. The variables that been used in this research are financial ratio analysis including
the ratio of Return On Equity (ROE), Return On Investment (ROI), current ratio, cash ratio, collection period,
inventory turnover, total asset turnover and total own capital to total assets. Data collection techniques include
observation, interviews, and document collection. The results showed that the assessment of the health level of
PT Dok dan Perkapalan Surabaya (Persero) experienced an increase, namely from the health level of the “Poor”
category with the rating “B” with total score of 39.50 to health level of the “Poor” category with the rating of
“BB” with total score of 44. The increasing soundness of PT Dok dan Perkapalan Surabaya (Persero) is caused
by the company increasing in operation income so that the company gets a profit.
Keywords : liquidity ratios, profitability ratios, activity ratios, company performance