JURNAL RISET AKUNTANSI TIRTAYASA
Vol 10, No 1 (2025): April

Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Telkom Indonesia Periode 2022-2024

Shintia Kalimayanti (Unknown)
Shiva Kurnia Putri (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Khairiyah)
Amanda Ramadhani (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Khairiyah)
Melsandi i (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Khairiyah)



Article Info

Publish Date
27 Feb 2026

Abstract

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk, listed on the Indonesia Stock Exchange, during the period 2022–2024 using financial ratio analysis. This study uses a descriptive quantitative approach based on secondary informasi obtained from the companys annual financial reports. The analysis focuses on liquidity, solvency, and profitability ratios. The results indicate that the companys liquidity performance remains below industry benchmarks, indicating challenges in meeting short- term financial obligations. Conversely, the company exhibits a relatively stable and well- managed capital structure. From a profitability perspective, operating profit is satisfactory; however, returns on aktivas, equity, and investments have not yet reached maksimal levels. Overall, the financial performance of PT Telkom Indonesia (Persero) Tbk can be considered quite positive, although improvements in liquidity management and aktiva utilization efficiency are still needed.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...