<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Goldman Costco Tbk yaitu dengan menganalisis rasio berupa rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Data yang diamati merupakan laporan keuangan PT. Goldman Costco Tbk berupa neraca dan laporan laba-rugi dari tahun 2014 sampai tahun 2018. Metode penelitian yang digunakan adalah metode kualitatif. Analisis data dan pembahasan menggunakan metode analisis horizontal dan analisis deskriptif dengan data kuantitatif. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan rasio likuiditas yang meliputi rasio lancar (current ratio) dan rasio cepat (quick ratio), rasio solvabilitas meliputi debt to assets ratio dan debt to equity ratio , rasio profitabilitas meliputi return on investment,net profit margin dan earning per share of common stock. Hasil pembahasan dapat diketahui bahwa tingkat rasio likuiditas PT. Goldman Costco Tbk selama tahun 2014-2018 yang diukur dengan current ratio dan quick ratio dinilai kurang baik, karena aktiva lancar lebih rendah dibandingkan kewajiban lancar yang harus dipenuhi. Tingkat rasio solvabilitas PT. Goldman Costco Tbk selama tahun 2014-2018 yang diukur dengan debt to assets ratio dan debt to equity ratio dinilai kurang baik, karena pendanaan perusahaan hampir separuhnya dibiayai oleh hutang yang berasal dari kreditor. Tingkat rasio profitabilitas PT. Goldman Costco Tbk selama tahun 2014-2018 yang diukur dengan net profit margin, return on investment dan earning per share of common stock dinilai kurang baik, karena manajemen perusahaan tidak efektif dalam pengelolaan operasi perusahaan. Kata kunci: Kinerja keuangan, rasio likuiditas, rasio solvabilitas, rasio profitabilitas. ABSTRACT This study aims to determine the financial performance of PT. Goldman Costco Tbk is by analyzing ratios in the form of liquidity ratios, solvency ratios and profitability ratios. Observed data are financial statements of PT. Goldman Costco Tbk in the form of balance sheet and income statement from 2014 to 2018. The research method used is a qualitative method. Data analysis and discussion using horizontal analysis methods and descriptive analysis with quantitative data. The analytical tool used in this study is to use liquidity ratios which include the current ratio and quick ratio, the solvency ratio includes the debt to assets ratio and debt to equity ratio, profitability ratios include return on investment, net profit margin and earnings per share of common stock. The results of the discussion can be seen that the level of liquidity ratio of PT. Goldman Costco Tbk during 2014-2018 as measured by the current ratio and quick ratio is considered not good, because current assets are lower than current liabilities that must be met. The level of solvency ratio of PT. Goldman Costco Tbk during 2014-2018 as measured by the debt to assets ratio and the debt to equity ratio was considered not good, because almost half of the company's funding was financed by debt originating from creditors. The level of profitability ratio of PT. Goldman Costco Tbk during 2014-2018 as measured by net profit margin, return on investment and earnings per share of common stock was considered not good, because the company's management was not effective in managing the company's operations. Keywords: Financial performance, liquidity ratios, solvency ratios, profitability ratios.]]>
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