Published: 2023-07-01
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Garuda Daya Pratama Sejahtera (GDPS)
DOI: 10.35870/emt.v7i3.1180
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Abstract
The purpose of this study was to evaluate the financial condition of the company and measure the level of liquidity, profitability, solvency, and activity of GDPS. The type of research conducted was quantitative descriptive, and the data source used was the GDPS financial statements for the period 2019-2021. The results of the study showed that PT. GDPS has a good liquidity ratio to pay short-term debts, but cash management needs to be improved. Profitability ratios show that Net Profit Margin and Return on Asset are low but Return on Equity is good. Solvency ratios show high Debt to Asset Ratio and Debt to Equity Ratio values that can increase the risk of debt payment in the future. However, activity ratios show a good ability to utilize assets to achieve company goals.
Keywords
Financial Performance ; Liquidity Ratio ; Profitability Ratio ; Leverage Ratio ; Activity Ratio
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 7 No. 3 (2023)
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Section: Articles
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Published: %750 %e, %2023
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/emt.v7i3.1180
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Anggun Preselia
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia
Anggraeni Yunita
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia
Julia
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung, Provinsi Bangka Belitung, Indonesia
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