Analisis Rasio Keuangan Untuk Pengukuran Kinerja Perusahaan PT Astra Agro Lestari Tbk Tahun 2020 Dan 2021 (original) (raw)
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Kinerja keuangan merupakan gambaran prestasi yang mencakup aspek keuangan, pemasaran, menghimpun dan penyaluran dana serta sumber daya manusia dan lainnya dalam satu periode. Rasio keuangan merupakan alat analisis keuangan perusahaan untuk menilai kinerja suatu perusahaan berdasarkan perbandingan data keuangan yang terdapat pada pos laporan keuangan. Melalui analisis rasio keuangan, perusahaan dapat mengetahui tingkat kesehatan keuangan perusahaan, permasalahan yang sedang dihadapi serta penyebabnya. Ada beberapa jenis rasio keuangan yang sering dipakai dalam menganalisis keuangan perusahaan seperti: Rasio Likuiditas, Rasio Manajemen Aktiva, Rasio Manajemen Utang dan Rasio Profitabilitas. Penelitian ini menggunakan analisis deskriftif, yaitu suatu analisis yang berupaya mendeskripsikan secara sistematis, faktual dan aktual mengenai fakta untuk menarik kesimpulan yang logis mengenai data-data hasil penelitian yang akan dianalisis, yaitu analisis rasio-rasio keuangan. Rasio Lancar PT....
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