Analisis Rasio Kinerja Keuangan pada PT Telekomunikasi Indonesia (Persero), Tbk

Abstract

This study aims to analyze and find out how PT Telekomunikasi Indonesia Tbk’s financial performance is based on liquidity, solvency, activity, and profitability ratios. The research method used is descriptive quantitative. Data analysis techniques using financial ratio analysis. The result showed that: (1) the level of company liquidity is measured by the current ratio, quick ratio, and cash ratio indicator is in the category of “less good” because it is below the industry standard average. (2) the level of solvency of the company is measured by the debt ratio, debt to equity ratio, long-term debt to equity ratio, and times interest earned indicator are in the “pretty good” category when compared to the industry standard average. (3) The level of activity ratio measured by Account Receivable Turn Over, Inventory Turn Over, Working Capital Turn Over, Fixed Assets Turn Over, and Total Assets Turn Over indicator is in the “less good” category when compared to the industry standard average. (4) the level of profitability ratio measured by return on assets, return on equity, gross profit margin, operating profit margin, net profit margin indicator are in the “less good” category when compared to the industry standard average.