ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN MULTI BINTANG INDONESIA TBK YANG TERDAFTAR DI BEI PERIODE 2020-2023

RICKY HAMDANI RITONGA, NPM 2110100017 (2025) ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN MULTI BINTANG INDONESIA TBK YANG TERDAFTAR DI BEI PERIODE 2020-2023. Tugas_Akhir(Artikel) YUME : Journal of Management, 8 (2). pp. 872-881. ISSN 2614-851X (e-ISSN)

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Abstract

Penelitian ini bertujuan menganalisis kinerja keuangan Multi Bintang Indonesia Tbk tahun 2020 sampai dengan 2023 menggunakan rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Sumber data penelitian adalah laporan keuangan berupa laba rugi dan neraca yang diakses melalui www.idx.co.id. Penelitian ini bersifat deskriptif kuantitatif. Analisis rasio likuiditas menggunakan current ratio, quick ratio, dan cash ratio. Untuk menilai solvabilitas, digunakan debt to equity ratio dan debt to asset ratio. Sedangkan untuk menilai profitabilitas, digunakan dua rasio, net profit margin dan return on equity. Hasil penelitian menunjukkan kinerja keuangan berada dalam posisi kurang baik pada tingkat likuiditas ditinjau dari rata rata current ratio, quick ratio, dan cash ratio semuanya berada di bawah standar industri. Debt to equity ratio dan debt to asset ratio berada di atas standar industri yang menggambarkan kinerja keuangan dalam posisi kurang baik pada solvabilitias. Berdasarkan analisis return on equity dan net profit margin, kinerja keuangan berada dalam posisi yang baik dikarenakan rata-rata rasio lebih tinggi dari standar industri. Kata Kunci: Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas ================================================================================================ This study aims to analyze the liquidity ratio, solvency ratio and profitability ratio to assess the financial performance of Multi Bintang Indonesia Tbk from 2020 to 2023. The research data source is the financial statements in the form of profit and loss and balance sheet which can be accessed through www.idx.co.id. This research is descriptive quantitative. Liquidity ratio analysis uses current ratio, quick ratio, and cash ratio. To assess solvency, debt to equity ratio and debt to asset ratio are used. Meanwhile, to assess profitability, two ratios were used, net profit margin and return on equity. The results showed that financial performance was in a poor position at the liquidity level in terms of the average current ratio, quick ratio, and cash ratio, all of which were below industry standards. Debt to equity and debt to asset ratios are above industry standards which illustrate poor financial performance in solvency. Based on the analysis of return on equity and net profit margin, financial performance is in a good position because the average ratio is higher than industry standards. Keywords: Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio

Item Type:	Article
Uncontrolled Keywords:	Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas=====================Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with email repository@ulb.ac.id
Date Deposited:	15 Jul 2025 02:24
Last Modified:	15 Jul 2025 02:24
URI:	http://repository.ulb.ac.id/id/eprint/1578

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