PENILAIAN KINERJA KEUANGAN DENGAN METODE RASIO KEUANGAN PADA PT SUMALINDO LESTARI JAYA GLOBAL, Tbk PERIODE 2016-2021 --Ed. 1

PENILAIAN KINERJA KEUANGAN DENGAN METODE RASIO KEUANGAN PADA PT SUMALINDO LESTARI JAYA GLOBAL, Tbk PERIODE 2016-2021
Nama Mahasiswa : Waviroh Guffi Aulya
NIM : 18 651 101
Dosen Pembimbing : 1. Yulius Gessong Sampeallo, S.E., M.M.
2. Sigit Hartoko, S.ST., M.E.

ABSTRAK
Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT Sumalindo Lestari Jaya Global, Tbk Periode 2016-2021 dinilai dari analisis rasio keuangan. Teknik analisis data yang digunakan adalah menggunakan rasio keuangan yaitu rasio likuiditas meliputi rasio lancar, rasio cepat, dan rasio kas. Rasio solvabilitas meliputi rasio utang terhadap total aktiva, rasio utang terhadap ekuitas, dan long term debt to equity ratio. Rasio aktivitas meliputi perputaran aset tetap dan perputaran total aset. Rasio profitabilitas meliputi hasil pengembalian ekuitas dan hasil pengembalian investasi. Hasil penelitian menunjukkan bahwa rasio likuiditas berada dibawah standar industri dengan nilai rata-rata pada rasio lancar 51%<200%, rasio cepat 19%<150%, dan rasio kas 5%<50% hal ini berarti semakin rendah rasio likuiditas kinerja keuangan perusahaan dapat dinilai tidak baik. Hasil rasio solvabilitas berada diatas standar industri dengan nilai rata-rata pada rasio utang terhadap total aktiva 107%>35%, rasio utang terhadap ekuitas 1927%>80%, dan long term debt to equity ratio 949%>10% hal ini berarti semakin tinggi rasio solvabilitas kinerja keuangan perusahaan dapat dinilai tidak baik. Hasil rasio aktivitas berada dibawah standar industri dengan nilai rata-rata pada rasio perputaran aset tetap 2 kali<5 kali, dan perputaran total aset 1 kali<2 kali hal ini berarti semakin rendah rasio aktivitas kinerja keuangan perusahaan dapat dinilai tidak baik. Hasil rasio profitabilitas berada dibawah standar industri dengan nilai rata-rata pada rasio hasil pengembalian ekuitas 18%<40%, dan hasil pengembalian investasi (4)%<30% hal ini berarti semakin rendah rasio profitabilitas kinerja keuangan perusahaan dapat dinilai tidak baik.
Kata kunci: kinerja keuangan, likuiditas, solvabilitas, aktivitas, profitabilitas.
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ASSESMENT OF FINANCIAL PERFORMANCE USING THE FINANCIAL RATIO METHOD AT PT SUMALINDO LESTARI JAYA GLOBAL, Tbk PERIOD 2016-2021
Name of Student : Waviroh Guffi Aulya
Student Id Number : 18 651 101
Advisor : 1. Yulius Gessong Sampeallo, S.E., M.M.
2. Sigit Hartoko, S.ST., M.E.

ABSTRACT
This study aims to determine the financial performance of PT Sumalindo Lestari Jaya Global, Tbk for the 2016-2021 period assessed from financial ratio analysis. The data analysis technique used are financial ratios, namely the liquidity ratio including current ratio, quick ratio, and cash ratio. Solvability ratio includes of debt to total assets ratio, debt to equity ratio, and long term debt to equity ratio. The activity ratio includes of fixed asset turnover and total asset turnover. Profitability ratio includes of return on equity and return on investment. The results of the research showed that the liquidity ratios are below industry standards with an average value current ratio of 51%<200%, quick ratio of 19%<150%, and cash ratio 5%<50% this means the lower the company's financial performance liquidity ratio can be judged not good. The results of the solvability ratio are above the industry standard with an average value debt to total assets ratio of 107%>35%, debt to equity ratio of 1927%>80%, and long term debt to equity ratio of 949%>10% this means the high the company's financial performance solvability ratio can be judged not good. The results of the activity ratio are below the industry standard with the average value of the fixed assets turnover ratio of 2 times<5 times, and the total asset turnover of 1 time<2 times this means the lower the company's financial performance activity ratio can be judged not good. The results of profitability ratio are below the industry standard with an average return on equity ratio of 18%<40%, and return on investment (4)%<30% this means the lower the company's financial performance profitability ratio can be judged not good.
Keyword: financial performance, liquidity, solvability, activity, profitability.