ANALISIS KUALITAS KINERJA KEUANGAN PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2020-2022
Keywords:
Financial Performance, Liquidity, Solvency, Activity, ProfitabilityAbstract
This study aims to determine the quality of financial performance at PT Garuda Indonesia Tbk based on the analysis of liquidity, solvency, activity and profitability ratios, with liquidity ratio indicators being current ratio, quick ratio and cash ratio, while solvency ratio with debt to assets ratio and debt to equity ratio indicators, while activity ratio indicators are inventory turnover ratio and total asset turnover ratio, and profitability ratio indicators are gross profit margin, net profit margin and return on equity. The data source used is secondary data obtained by indirect data collection techniques, namely documentation and literature study in the form of financial reports of PT Garuda Indonesia Tbk contained in the official website of the Indonesian Stock Exchange (IDX) using descriptive quantitative data analysis methods. The analysis results show that the liquidity ratio with current ratio, quick ratio and cash ratio in 2020-2022 does not meet industry standards. Solvency ratios with debt to asset ratio and debt to equity ratio in 2020-2022 do not meet industry standards. The activity ratio on the inventory turnover ratio in 2020-2022 meets industry standards, the total asset turnover ratio in 2020-2022 does not meet industry standards. Finally, the profitability ratio on gross profit margin and net profit margin in 2020 and 2021 does not meet industry standards while in 2022 it meets industry standards and return on equity in 2020-2022 does not meet industry standards.
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