Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi

PENGGUNAAN ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN DI PT ASTRA INTERNATIONAL TBK

Kallyca Putri Almira Nursanti (Universitas Bina Sarana Informatika)
Raihan Akbari (Universitas Bina Sarana Informatika)
Ashira Aulia (Universitas Bina Sarana Informatika)
Dafela Putri (Universitas Bina Sarana Informatika)



Article Info

Publish Date
13 Jul 2026

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk during the period from 2022 to 2025, with a focus on evaluating liquidity ratios and solvency ratios. This study employs a quantitative descriptive method using secondary data obtained from the annual financial reports of PT Astra International Tbk, which have been published on the Indonesia Stock Exchange (IDX). Liquidity ratios include the Current Ratio, Quick Ratio, and Cash Ratio, while solvency ratios include the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The results indicate that the company’s Current Ratio and Quick Ratio during the study period were above 1, indicating the company’s ability to meet short-term obligations is quite good. The Cash Ratio met industry standards in 2022 but declined in the following year. In terms of solvency, the DER ranged from 41% to 43.8%, and the DER reached 69.6% to 78%, which indicates that the company’s capital structure remains in a healthy condition and financial risk is classified as low. Overall, PT Astra International Tbk successfully maintained sound and stable financial conditions throughout the study period.

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Journal Info

Abbrev

jimat

Publisher

Subject

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

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...