ANALYSIS OF FINANCIAL STATEMENTS ON PDAM TIRTA MALEM KABANJAHE - Mei Hotma Mariati (Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen, 2019)
Penelitian ini bertujuan untuk menganalisa bagaimana tingkat kesehatan keuangan PDAM Tirta Malem dilihat dari rasio likuiditas, rasio profitabilitas dan rasio leverage. Ada dua metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan metode komparatif. Metode deskriptif dengan mengumpulkan, mengklasifikasikan, menganalisis, serta menginterpretasikan data sehingga memberikan keterangan yang lengkap bagi pemecah permasalahan yang terjadi. Dan metode komparatif dengan menggunakan teori Current Ratio, Quick or Acid-Test Ratio, Gross Profit Margin, Net Profit Margin, Total Debt to Asset Ratio, dan Total Debt to Equity Ratio. Hasil penelitian menunjukkan (1)current ratio perusahaan tergolong tidak sehat.(2) Quick or Acid-Test Ratio keuangan perusahaan tergolong tidak sehat. (3) Gross Profit Margin perusahaan pada umumnya tergolong tidak sehat. (4) Net Profit Margin perusahaan pada umumnya tergolong tidak sehat. (5) Total Debt to Asset Ratio perusahaan pada umumnya tergolong sehat. (6) Total Debt to Equity Ratio perusahaan tergolong sehat. Kata kunci: Likuiditas, Profitabilitas, Leverage The purpose of this study is to analyze how the level of financial health of PDAM Tirta Malem is seen from the liquidity ratio, profitability ratio and leverage ratio. There are two methods used in this research, namely descriptive and comparative methods. Descriptive method by collecting, classifying, analyzing, and interpreting data so as to provide complete information for problem solvers that occur. And the comparative method using the theory of Current Ratio, Quick or Acid-Test Ratio, Gross Profit Margin, Net Profit Margin, Total Debt to Asset Ratio, and Total Debt to Equity Ratio. The results showed (1) the company's current ratio was classified as unhealthy (2) Quick or Acid-Test The company's financial ratio was unhealthy. (3) The company's Gross Profit Margin is generally classified as unhealthy. (4) Net profit margins of companies are generally classified as unhealthy. (5) Total Debt to Asset Ratio in general is classified as healthy. (6) Total Debt to Equity Ratio of companies is considered healthy. Keywords: Liquidity, Profitability, Leverage