ANALISIS RASIO PROFITABILITAS SEBAGAI DASAR UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SAMUDERA INDONESIA TBK

Mekar Meilisa Amalia, Wulandari Wulandari

Abstract


ABSTRACT

Profitability ratios indicate a company's ability to generate profits, in other words, it can measure a company's success and ability to use its assets productively. The higher the company's profitability ratio, the greater the level of profits owned by the company. This research problem formulation is how the results of the calculation of Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity at PT. Samudera Indonesia Tbk, how is the growth of financial performance at PT. Samudera Indonesia Tbk in terms of rasioprofitability from 2015 to 2017. The purpose of this study was to determine the results of the calculation of Gross Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity at PT. Samudera Indonesia Tbk, to find out the growth of PT. Samudera Indonesia Tbk in terms of profitability ratios from 2015 to 2017.The type of data used in this study is quantitative data, namely financial statements. This study uses secondary data sources, namely financial statements, a brief history of the company, the organizational structure of the company. Data collection techniques used in this study were documentation. Data analysis method used in this research is descriptive statistical method, by: calculating profitability ratios, analyzing and discussing the company's financial performance, and drawing conclusions.The results of this study indicate that the calculation of the profitability ratio PT. Samudera Indonesia Tbk, which was reviewed using Gross Profit Margin, Net Profit Margin, Return on Investment, and Return on Equity has increased, this shows that the company's ability to obtain profits from the management of assets, equity, and company revenue has increased. The financial performance of the company PT. Samudera Indonesia Tbk in terms of profitability ratios have increased, so that the company's financial position is in good condition and the company's profit level has increased every year. Thus, the management has used profitability ratio analysis as a basis for evaluating the company's financial performance at PT.Samudera Indonesia Tbk. Keywords: Profitability Ratio Analysis, Financial Performance, Financial
Statements



DOI: https://doi.org/10.46576/jbc.v4i2.487

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