Date: 20-09-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Detail
Author Muchammad Choirul Anam
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to assess the financial performance of PT Telekomunikasi Indonesia Tbk and PT Indosat Tbk by analyzing financial statements using financial ratios of liquidity, solvency and Economic Value Added (EVA). This research data was obtained from the Indonesia Stock Exchange (IDX). The results show the performance of PT Telekomunikasi Indonesia Tbk based on the liquidity ratio in 2014 to 2017 is very good where the Current Ratio (CR) of the company in 2014 to 2017 is more than 100% and based on the liquidity ratio in PT Indosat Tbk in 2014 to the year 2017 is not good for the Current Ratio (CR) of the company in 2014 to 2017 below 100%. PT Telekomunikasi Indonesia Tbk's solvency ratio in 2014 to 2017 is good, where the company's Debt to Assets Ratio (DAR) in 2014 to 2017 is not more than 100% and PT Indosat Tbk's solvency ratio in 2014 to 2017 is good, where is Debt the company's Assets Ratio (DAR) in 2014 to 2017 is not more than 100%. While the performance of PT Telekomunikasi Indonesia Tbk based on the analysis of Economic Value Added (EVA) in 2014 was not good, where EVA <0, namely Rp. -671.167,477,982,000, in 2015 was not good, where EVA 0, namely Rp. 30,473,232,600,000, and in 2017 is not good, where EVA <0 is Rp. -1,557,179,120,000. And the performance of PT Indosat Tbk based on the analysis of Economic Value Added (EVA) in 2014 was not good, where EVA <0, namely Rp. -671.167,477,982,000, in 2015 was not good, where EVA 0, namely Rp. 30,473,232,600,000, and in 2017 is not good, where EVA <0 is Rp. -1,557,179,120,000.