FINANCIAL REPORT ANALYSIS
Empirical Study of Aneka Tambang Tbk Company In 2023
DOI:
https://doi.org/10.70021/ap.v4i2.289Keywords:
current ratio, quick ratio, DAR, DER, GPM, NPM, ROA ROE, ITO, RTO, TATO, EPS, PER, DPRAbstract
This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.
References
Anggoro, A, dkk. (2023). Analisis Laporan Keuangan. Cetakan Pertama. PT Global Eksekutif Teknologi. Kota Padang, Sumatra Barat.
Kasmir. (2019). Analisis Laporan Keuangan, Edisi Pertama. Cetakan Keduabelas. PT. Raja Grafindo Persada. Jakarta
Khadafi, M., Marzuki, M., Akhyar, C., Chalirafi, C., Fuadi, F., Sinta, I., & Ilham, R. N. (2021). Analysis of Financial Ratio Determinants for Increasing Operating Profit in MSMEs Service Sector: an Empirical Case Study from Barber Shop Business in Indonesia. Management Research and Behavior Journal, 1(2), 68-73.
Ningsih, S. R., & Utiyati, S. (2020). Pengaruh current ratio, debt to asset ratio, dan net profit margin terhadap pertumbuhan laba. Jurnal Ilmu dan Riset Manajemen (JIRM), 9(6).
Ratureka, R. (2021). Pengaruh Leverage Dan Kebijakan Dividen Terhadap Free Cash Flow (Survey pada Perusahaan Manufaktur sub sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) (Doctoral dissertation, Universitas Siliwangi).
Ramansyah, F. P., Husaini, H., Jummaini, J., & Wardhiah, W. (2023, December). Determination Of Firm Value In The Consumer Cyclicals Sector Listed On The Indonesia Stock Exchange. In Proceedings of International Conference on Finance Economics and Business (ICOFEB) (Vol. 1, pp. 0033-0033).
Sihombing, R., G. Maffett, M., & Nur Ilham, R. (2022). Financial Ratio Analysis And Common Size To Assess Financial Performance At Pt Astra Agro Lestari Tbk And Its Subsidiaries. Journal of Accounting Research, Utility Finance and Digital Assets, 1(2), 139–147.( https://doi.org/10.54443/jaruda.v1i2.24)
Sinta, I., Ilham, R. N., Multazam, M., & Ramansyah, F. P. (2024). Solvability Ratio To Bond Rating In The Company Pt. Adhi Commuter Properties And Subsidiaries In 2021-2022 Listed On The Indonesian Stock Exchange (BEI). Journal of Accounting Research, Utility Finance and Digital Assets, 2(4), 154-159.





