Journal Research of Economics and Bussiness
Vol. 2 No. 01 (2023): Januari 2023

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021

Nur Amalia (Universitas Islam Negeri Sumatera Utara)
Nurwani (Universitas Islam Negeri Sumatera Utara)
Yenni Samri Juliati Nasution (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
13 Jan 2023

Abstract

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50

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Journal Info

Abbrev

j-reb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific ...