Company Financial Report Analysis
Case Study of PT Pakuwon Jati Tbk
DOI:
https://doi.org/10.70021/ap.v3i2.195Keywords:
Financial Ratios, Liquidity, Solvency, Profitability, Activity, Market Ratios, Dividend PolicyAbstract
This article aims to analyze the financial ratios of PT Pakuwon Jati Tbk during the 2023 period in order to evaluate the company's financial performance. The financial ratios used include liquidity, solvency, profitability, activity, market and dividend policy ratios. The results of the analysis show that PT Pakuwon Jati Tbk has a stable level of liquidity, the company's solvency shows low dependence on debt, In terms of profitability, PWON shows efficiency in cost management and the ability to generate competitive profits. However, there are variations in asset management efficiency; the company needs to improve inventory management, although receivables collection is carried out well. From a market perspective, the company shows attractive profits for investors, Finally, a conservative dividend policy reflects the company's strategy to retain most of the profits for reinvestment in expansion projects.
References
Anggraini, S. (2017). Analisis Laporan Keuangan untuk Menilai Kinerja Perusahaan. Jakarta: Mitra Wacana Media.
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th ed.). Boston: Cengage Learning.
Fadillah, A., Tiara, S., & Elviani, S. (2021). Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 531–534. https://doi.org/10.37641/jiakes.v9i3.941
Gordon, M. J., & Shapiro, E. (1956). Capital equipment analysis: The required rate of profit. Management Science, 3(1), 102-110.
Jogiyanto, H. M. (2020). Teori Portofolio dan Analisis Investasi (11th ed.). Yogyakarta: BPFE.
Kusumawati, E. (2019). Pengantar Analisis Keuangan. Bandung: Alfabeta.
Lintner, J. (1956). Distribution of incomes of corporations among dividends, retained earnings, and taxes. American Economic Review, 46(2), 97-113.
Martono, & Harjito, A. (2019). Manajemen Keuangan. Yogyakarta: Ekonisia.
Mangkey, J. O., Mangantar, M., & Sumarauw, J. (2022). Pengaruh Rasio Pasar Dan Rasio Profitabilitas Terhadap Return Saham Pada Industri Perhotelan Di Bursa Efek Indonesia. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 10(2), 911–920. https://doi.org/10.35794/emba.v10i2.40809
Pratama, A. (2020). Manajemen Likuiditas dan Solvabilitas dalam Investasi. Bandung: Pustaka Utama.
Priyanto, D. (2018). Evaluasi Kinerja Keuangan Perusahaan Publik. Surabaya: Graha Ilmu.
Sugiharto, E. (2018). Analisis Rasio Keuangan untuk Menilai Profitabilitas. Malang: UMM Press.
Sejati, F. R., Ponto, S., Prasetianingrum, S., Sumartono, S., & Sumbari, N. N. (2020). Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen. Berkala Akuntansi Dan Keuangan Indonesia, 5(2), 110. https://doi.org/10.20473/baki.v5i2.21480
Wanda, A. P., & Halimatusadiah, E. (2021). Pengaruh Solvabilitas dan Profitabilitas terhadap Penghindaran Pajak. Jurnal Riset Akuntansi, 1(1), 59–65. https://doi.org/10.29313/jra.v1i1.194
Weston, J. F., & Copeland, T. E. (2017). Manajemen Keuangan. Jakarta: Erlangga.
						
							




