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Moneter : Jurnal Ekonomi dan Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30258073     EISSN : 30254663     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 241 Documents
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Analysis of Financial Statements Using Solvency Ratios to Assess Financial Stability Lucia Chandra Dewi; Andi Santoso; Noor Azizah; Totok Adi Prasetyo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2438

Abstract

This study aims to analyze the use of solvency ratios in assessing the financial stability and long-term financial performance of companies. A quantitative descriptive approach was employed using secondary data obtained from the 2024 consolidated financial statements of PT Telkom Indonesia (Persero) Tbk. The analysis focuses on four key solvency indicators: Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long-Term Debt to Equity Ratio (LTDER), and Times Interest Earned (TIE). These ratios were selected because they provide comprehensive information regarding a company’s capital structure, debt management, and ability to fulfill long-term financial obligations. The results show that the company recorded a Debt to Asset Ratio of 45.77%, a Debt to Equity Ratio of 84.42%, a Long-Term Debt to Equity Ratio of 37.18%, and a Times Interest Earned ratio of 8.25 times. These findings indicate that PT Telkom Indonesia (Persero) Tbk maintains a relatively healthy capital structure, a well-controlled level of long-term debt, and a strong capacity to meet interest payment obligations through operating income. Therefore, solvency ratio analysis can serve as an effective tool for evaluating financial resilience, supporting strategic business decision-making, and providing valuable insights for investors, creditors, and other stakeholders in assessing the company’s long-term financial sustainability.

Page 25 of 25 | Total Record : 241

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