JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 

Analisis Rasio Likuiditas Dan Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Pada PT Astra Argo Lestari Tbk Periode 2013-2022

Fina Anggeraeni (Unknown)
Gatut Dradjad Purwoko (Unknown)



Article Info

Publish Date
18 Feb 2025

Abstract

This study aims to analyze financial performance based on liquidity ratios (current ratio and quick ratio) and profitability ratios at PT Astra Argo Lestari Tbk for the period 2013-2022. The method used is quantitative. The population used in this study were all financial statements of PT Astra Argo Lestari Tbk, where the sample in this study is the balance sheet and profit and loss statement for the period 2013-2022. The data analysis used in this study is financial ratio analysis, which includes liquidity ratios and profitability ratios. Specific analysis techniques include the calculation of current ratio, quick ratio, and net profit margin to assess financial performance. The results showed that the liquidity ratio (current ratio) was categorized as “not good” because the value was 175%, meaning below the average industry standard of Cashmere (2019) and (quick ratio) was categorized as “not good” because the value was 97%, meaning below the average industry standard of Cashmere (2019) this is because the company has not been able to pay off current liabilities using its current assets. Based on the profitability ratio (net profit margin) is categorized as “not good” because its value is 9%, which means it is below the average industry standard according to Cashmere (2019), this is due to the inefficiency of the company in maximizing its assets to generate profits.

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Journal Info

Abbrev

jaem

Publisher

Subject

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

Description

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...