PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

Abstract

Financial performance is a success achieved by a company which shows the
financial condition of company in a certain periods. In assessing the financial
performance, financial ratio is one of analytic tools that can be used, which can be
done by comparing annual financial data on financial statement post. The result
will show the achievement achieved by a company. This research aim to determine
the financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,
and probability ratios. The method uses in this research is descriptive method.
Population of this research is the company financial report in 2016-2019. The
sample of this research is statement of financial position and income statement
during 2016-2019 period. Based on the results of data processing, the financial
performance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,
debt to equity ratio, return on investment and return on equity ratio consecutively
1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the results
of processing data, it is known that the financial performance of PT. Gelora
Perkasa in terms of liquidity ratio which interpreted by current and cash ratio,
solvability ratio which interpreted by debt to asset and debt to equality ratio,
profitability ratio which interpreted by return on investment and return on equity
are all not in a good condition.