Business and Investment Review
Vol. 4 No. 2 (2026)

Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Garudafood Putra Putri Jaya Tbk Periode 2021–2025

Anggita Aulia Khairunissa (Universitas Pembangunan Jaya)
Dalizanolo Hulu (Unknown)



Article Info

Publish Date
18 Jun 2026

Abstract

This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk for the period 2021–2025 using a quantitative descriptive method based on secondary data from the company's published financial statements on the Indonesia Stock Exchange (IDX). The analysis covers liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), profitability ratios (GPM, NPM, ROA, ROE), and capital structure and solvency ratios (DER, DAR, LTDER, TIE) following Subramanyam's (2014) framework. The results show that liquidity fluctuated throughout the period, profitability ratios improved consistently since 2022 despite remaining below industry standards, and solvency ratios demonstrated significant structural improvement with declining debt ratios and a rising Times Interest Earned. Overall, the company's financial performance showed a positive trajectory, though short-term liquidity management requires further optimization, making these findings valuable as a reference for investors and stakeholders in investment decision-making and management performance evaluation.

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Journal Info

Abbrev

birev

Publisher

Subject

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

Description

BIREV: Business and Investment Review covers all aspects of management, business and investment. Journal Scope: Strategic management, Human resource and performance management, Business environment, Marketing strategic, cost-volume-profit analysis, Cost analysis for pricing and cost management, ...