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Business and Investment Review
Published by CV. Lenggogeni Data Publishing
ISSN : -     EISSN : 29867347     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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, Responsibility accounting, TQM, Investment, Corporate governance, social responsibility, Accounting theory/practice/cycle, Financial statements/accounting/reporting, cash flow analysis, International reporting standards, standards convergence, and Income/retained earnings statements, balance sheets.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
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Search results for , issue "Vol. 4 No. 3 (2026)" : 1 Documents clear
Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Perusahaan pada PT. Astra International Tbk (Periode 2021-2025) Rahma, Faiza; Hulu , Dalizanolo
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.268

Abstract

This research seeks to evaluate the financial performance of PT Astra International Tbk over the 2021-2025 period employing a descriptive quantitative method. The data utilized consist of annual financial reports acquired via documentation analysis. The evaluation applies financial ratios encompassing liquidity, solvency, and profitability, which are subsequently benchmarked against industry norms to gauge the firm’s financial condition. Findings reveal that the company’s revenue exhibited an ascending pattern from 2021 to 2024, albeit with a downturn in 2025. Regarding liquidity, the firm maintains a satisfactory standing, evidenced by a current ratio exceeding 100% nevertheless, the quick ratio indicates that liquidity has not attained full optimality. In terms of solvency, the capital structure is deemed sound, characterized by stable debt proportions and managed financial risks. Meanwhile, profitability ratios rose during the initial phase of the study period but diminished toward its conclusion, though they persist at a reasonably solid level. In summary, the financial performance of PT Astra International Tbk is regarded as stable, albeit enhancements are required in asset utilization efficiency and profit maximization. This research is anticipated to furnish a thorough depiction of the company’s financial status and function as a foundation for managerial and investment decisions.

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