ANALISIS KINERJA KEUANGAN PADA PT. PANCA KARYA AMBON

Gwenn Louida Lee Pattinama dan Pieter Leunupun

Abstract


Abstract

This study aims to analyze the financial performance of PT. Panca Karya Ambon with financial ratio analysis of the company’s financial statements. Measurement of financial performance is carried out using ratio analysis in accordance with the needs of the company. The ratio analysis used is 1). The liquidity ratio consists of the current ratio and cash ratio. 2). Solvability ratio consisting of total debt to total assets ratio and total debt to equity ratio. 3). Profitability ratio consisting of return on investment and return on equity. The result of the of the liquidity ratio show a decrease in both the current ratio and the quick ratio. One of the reasons for the decrease in the value of these two ratios is because the company’s short-term debt has increased by 1.105,3% in 2020. The result of the calculation of the solvability ratio show an increase in both the total debt to total assets ratio and the total debt to equity ratio. This is because the increase of total debt is in line with the increase in total assets and also the equity owned by the company. While the results of the calculation of the profitability ratio show a decrease in both the ratio of return on investment and the ratio of return on equity. This is due to net profit which has decreased while the company’s total assets and total equity tend to increase even though it will fall again in 2021. Keyword: Financial Performance, ratio analysis, company’s


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