Jurnal Riset Manajemen
Vol 4 No 3 (2026): September: JURNAL RISET MANAJEMEN (JURMA)

Analisis Kinerja Keuangan PT Aneka Tambang TBK Menggunakan Rasio Solvabilitas dan Profitabilitas

Firgin Fan Helen (Politeknik Negeri Sriwijaya)
Dewi Fadila (Politeknik Negeri Sriwijaya)
Heni Yuvita (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
01 Sep 2026

Abstract

This research is motivated by financial fluctuations and uncertainty of profitability trends in the raw materials sector, due to suboptimal operational efficiency. This research aims to analyze and evaluate the company's financial performance based on financial ratios. The research was conducted online by collecting financial statements from the Indonesia Stock Exchange (IDX). The population includes all raw goods sector companies listed on the IDX for the 2016-2025 period, using purposive sampling techniques  to obtain company samples. The data collection method applied is secondary data documentation, especially financial position (balance sheet) and income statements. The data analysis technique used was a descriptive quantitative analysis by calculating the ratio of liquidity, activity, solvency, and profitability, which was then directly compared to the industry average standard. The results of the study show that: (1) the company's solvency ratio is relatively good, and (2) the profitability ratio is still below the industry standard. Overall, PT Aneka Tambang has a sound capital structure, but still needs to improve the effectiveness of asset and equity use to increase profitability.

Copyrights © 2026






Journal Info

Abbrev

jurma

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...