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p-Index From 2021 - 2026
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All Journal Business and Investment Review
Anggita Aulia Khairunissa
Universitas Pembangunan Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Garudafood Putra Putri Jaya Tbk Periode 2021–2025 Anggita Aulia Khairunissa; Dalizanolo Hulu
Business and Investment Review Vol. 4 No. 2 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.270

Abstract

This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk for the period 2021–2025 using a quantitative descriptive method based on secondary data from the company's published financial statements on the Indonesia Stock Exchange (IDX). The analysis covers liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), profitability ratios (GPM, NPM, ROA, ROE), and capital structure and solvency ratios (DER, DAR, LTDER, TIE) following Subramanyam's (2014) framework. The results show that liquidity fluctuated throughout the period, profitability ratios improved consistently since 2022 despite remaining below industry standards, and solvency ratios demonstrated significant structural improvement with declining debt ratios and a rising Times Interest Earned. Overall, the company's financial performance showed a positive trajectory, though short-term liquidity management requires further optimization, making these findings valuable as a reference for investors and stakeholders in investment decision-making and management performance evaluation.
Co-Authors Dalizanolo Hulu