Firgin Fan Helen
Politeknik Negeri Sriwijaya

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Analisis Kinerja Keuangan PT Aneka Tambang TBK Menggunakan Rasio Solvabilitas dan Profitabilitas Firgin Fan Helen; Dewi Fadila; Heni Yuvita
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 3 (2026): September: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i3.4815

Abstract

This research is motivated by financial fluctuations and uncertainty of profitability trends in the raw materials sector, due to suboptimal operational efficiency. This research aims to analyze and evaluate the company's financial performance based on financial ratios. The research was conducted online by collecting financial statements from the Indonesia Stock Exchange (IDX). The population includes all raw goods sector companies listed on the IDX for the 2016-2025 period, using purposive sampling techniques  to obtain company samples. The data collection method applied is secondary data documentation, especially financial position (balance sheet) and income statements. The data analysis technique used was a descriptive quantitative analysis by calculating the ratio of liquidity, activity, solvency, and profitability, which was then directly compared to the industry average standard. The results of the study show that: (1) the company's solvency ratio is relatively good, and (2) the profitability ratio is still below the industry standard. Overall, PT Aneka Tambang has a sound capital structure, but still needs to improve the effectiveness of asset and equity use to increase profitability.