Financial Ratio Analysis To Assess Financial Performance PT. Timah Tbk 2019–2023
DOI:
https://doi.org/10.37676/jmea.v4i2.873Keywords:
HCM Farma, Digitalization, Innovative Pharmacy, Cloud Computing, Telepharmacy, Local Competitiveness, Pharmaceutical TechnologyAbstract
This study aims to analyze financial ratios to assess the financial performance of PT. Timah Tbk for the 2019-2023 period. The research method used is descriptive quantitative. This study analyzes the profitability, liquidity, solvency, and activity ratios of PT. Timah Tbk for the 2019-2023 period as the research sample. The author used secondary data sources, namely data collected from the financial statements of PT. Timah Tbk listed on the Indonesia Stock Exchange through the website www.idx.co.id for the 2019-2023 period. The results indicate that in terms of profitability ratios, the company's ROE ratio can be considered unfavorable, while its NPM ratio can be considered quite good. Liquidity ratios indicate that the current ratio is good and the quick ratio is not good. Meanwhile, the company's solvency ratios, the DER and DAR ratios, are considered unfavorable because the resulting ratios are still below the applicable standards. In terms of activity ratios, the TATO ratio and inventory turnover ratio for the 2019-2023 period can be considered unfavorable.
Downloads
References
Chrisna, H dan Hernawaty (2018). Analisis Manajemen Persediaan Dalam Memaksimalkan Pengendalian Internal Persediaan Pada Pabrik Sepatu Ferradini Medan. Jurnal Akuntansi Bisnis dan Publik. Vol 8 No 2
Fahmi, Irham. (2020). Analisis Laporan Akuntansi. Bandung : ALFABETA
Hery (2020). Analisa Laporan Keuangan Rasio Keuangan, Jakarta : CAPS
Irawan dan Zainal. (2020). Financial Statement Analysis Jakarta : Mitrawacana media.
Kasmir, (2021) Analisis Laporan Keuangan. Jakarta : Rajawali Pers
Maisyarah, R (2017). Analisis Sistem Pengendalian Persediaan Bahan Pembantu Packing Material Terhadap Efisiensi Biaya Persediaan Pada Pt. Aquafarm Nusantara, Unit Processing Plant Di Serdang Bedagai. Jurnal Akuntansi Bisnis dan Publik
Prastowo. (2020). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN
Putra. (2020). Pengaruh Kepemilikan Manajerial Terhadap Hubungan. Antara Kinerja Dengan Nilai Perusahaan. E-Journal Universitas Udayana.
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV. Alfabeta.
Zainab, dan Burhany. (2020). Biaya Lingkungan , KinerjaLingkungan , dan Kinerja Keuangan pada Perusahaan Manufaktur. Industrial Research Workshop and National Seminar, 992–998.
Chrisna, Heriyati. 2009. Pengaruh Return On Equity, Capital Adequacy Ratio, Net Interest Margin dan Dividen Payout Ratio terhadap Harga Saham pada Perusahaan Perbankan di Bursa Efek Indonesia. Tesis. Medan: Program Pascasarjana Universitas Sumatera Utara.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Romida Br Sibarani, Heriyati Crisna , Renny Maysara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
