Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Hanjaya Mandala Sampoerna Tbk.
DOI:
https://doi.org/10.58192/populer.v2i2.878Keywords:
Financial Ratios, Financial Statements, Financial Performance.Abstract
This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.
References
Fahmi, I. (2011). Analisis Kinerja Keuangan. Cetakan Kesatu. Alfabeta. Bandung.
Fahmi, I. (2014). Manajemen Keuangan Perusahaan Dan Pasar Modal. Edisi Pertama. Mitra Wacana Media. Jakarta.Harahap, S. S. (2013). Analisis Kritis Atas Laporan Keuangan. Edisi Pertama. PT. Raja Grafindo Persada. Jakarta.
Ikatan Akuntan Indonesia. (2012). Standart Akuntansi Keuangan. Salemba Empat. Jakarta.
Kasmir. (2012). Analisis Laporan Keuangan. PT. Raja Grafindo Persada. Jakarta.
Kasmir. (2013). Analisis Laporan Keuangan. PT. Raja Grafindo Persada. Jakarta.
Martono dan Harjito, D. A. (2010). Manajemen Keuangan. EKONISIA. Yogyakarta.
Munawir, S. (2010). Analisis Laporan Keuangan. Edisi Empat. Liberty. Yogyakarta.