JURNAL LENTERA BISNIS
Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN

Rona, Riza (Unknown)
Gafar, Muammar Saidul (Unknown)
Novita, Mutia (Unknown)



Article Info

Publish Date
19 May 2026

Abstract

This study aims to determine the level financial performance of PT. Wijaya Karya (Persero) Tbk. which is reviewed based on the Analysis of Liquidity Ratio, Solvency Ratio and Profitability Ratio. From 2020 to 2022. The research method used is quantitative descriptive method and secondary data sources. The results of the study based on the calculation of the liquidity ratio show that the company in 2020 to 2022 the company is not liquid, because the average internal company current ratio is 103% ≤ 200%, cash ratio 22% ≤ 50% and quick ratio 77% ≤ 100%. The financial performance of PT. Wijaya Karya (Persero) Tbk reviewed from solvency shows that the company is not solvable. Because the average internal company debt to total assets ratio is 75% ≥ 35% and debt to equity ratio is 311.33% ≥ 90%. and the financial performance of PT. Wijaya Karya (Persero) Tbk. In terms of profitability, it also shows that the company is non-profit. Measured using the company's average internal net profit margin of 0.88% ≤ 20%, and based on return on equity (ROE) it shows 0.76% ≤ 40% and based on return on assets (ROA) it shows 0.163% ≤ 30%. This indicates that financial performance is still below the industry average ratio standard.

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Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...