ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT KIMIA FARMA Tbk PERIODE 2012-2016

Abstract

This research is aimed to find out corporate financial performance by using financial statement analysis i.e. financial ratio which consists of liquidity ratio, i.e.: current ratio and quick ratio; leverage ratio, i.e.: debt to total assets and debt to total equity; activity ratio, i.e.: fixed assets turnover and total assets turnover; and profitability ratio, i.e.: net profit margin, return on investment and return on equity. The object of the research is PT Kimia Farma Tbk, it is one of the manufacturing companies which engages in the pharmaceutical field which is listed in Indonesia Stock Exchange (IDX) during the 2012-2016 periods. This research is descriptive quantitative which is carried out by processing the data which has been obtained from the corporate financial statements and then it is analyzed. The sources of data is the secondary data which has been conducted by using data collection techniques i.e. documentation. The data analysis technique is quantitative. The result of the research of the financial performance of PT Kimia Farma Tbk from 2012 to 2016 shows that of the 9 ratios there are 2 ratios in good condition, i.e.: debt to total equity and total asset turnover, while 7 ratios in less good condition, i.e.: current ratio, quick ratio, debt to total assets, fixed assets turnover, net profit margin, return on investment, return on equity.