Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements
Abstract
Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.
Downloads
References
Arief Sugiono and Edy Untung. (2016). Basic Practical Guide to Financial Statement Analysis Revised Edition. Jakarta : Grasindo.
Darmadi, Hamid. (2011). Educational Research Methods. Bandung : Alphabeta
Fahmi, Irham. (2013). Analysis of Financial Statements. Bandung: Alphabeta.
Hanafi, Mamduh M. (2014). Analysis of Financial Statements. Fourth Edition. Yogyakarta: UPP STIM YKPN.
Kasmir, (2014). Analysis of Financial Statements, First Edition, Seventh Printing. Jakarta: PT. Rajagrafindo Persada.
Munawir, S. (2002). Analysis of Financial Statements. Yogyakarta: UPP-AMP YKPN
Lestari, Maharani Ika and Toto Sugiharto. (2007). Performance of Foreign Exchange Banks and Non-Foreign Exchange Banks and the Influencing Factors. PESAT Proceedings (Psychology, Economics, Literature, Architects & Civil). August 21-22, Vol.2. Faculty of Economics, Gunadarma University.
Sudana, I Made. (2011). Corporate Financial Management Theory and Practice. Jakarta: Erlangga
Syamsuddin, L. (2009). Corporate Financial Management. Jakarta: PT Raja Grafindo Persada
Prayoga, Y., & Dani, A. R. (2020). STRATEGI DIFERENSIASI DALAM MENENTUKAN POSITIONING PASAR (Studi Kasus Minuman LEGA di Labuhanbatu). Ekonomi Bisnis Manajemen dan Akuntansi (EBMA), 1(1), 81-90.
Copyright (c) 2021 Christine Herawati Limbong, Elida Florentina Sinaga Simanjorang, Nova Jayanti Harahap, Zulkarnain Nasution
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
