Financial Report Analysis to Measure Financial Performance at PT. Pelat Timah Nusantara Tbk (NIKL)
DOI:
https://doi.org/10.31933/dijms.v5i3.2126Keywords:
Financial statements, Ratio Analysis Ratio, Liquidity ratios, activity ratios, seolvency ratios, profitability ratiosAbstract
Abstract: Penelitian ini mengevaluasi kinerja keuangan PT. Pelat Timah Nusantara Tbk (NIKL) selama tahun 2020-2021. Dengan menggunakan analisis statistik deskriptif pada Laporan Keuangan Desember 2020 dan 2021, penelitian ini menggunakan rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas untuk penilaian. Analisis menunjukkan bahwa rasio likuiditas dan profitabilitas pada tahun 2020-2021 berada di bawah standar industri, menunjukkan kondisi yang kurang baik. Selain itu, rasio utang, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio melebihi standar industri, sehingga menunjukkan kondisi solvabilitas yang memprihatinkan. Sebaliknya, LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio tetap memuaskan di bawah rata-rata standar industri. Meskipun rasio perputaran persediaan dan perputaran aset total berada di bawah rata-rata industri, rasio perputaran modal kerja dan perputaran aset tetap melampaui rata-rata tersebut.
Kata Kunci : Laporan keuangan, Analisis rasio, Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, Rasio Profitabilitas.
This study evaluates the financial performance of PT. Pelat Timah Nusantara Tbk (NIKL) during 2020-2021. Utilizing descriptive statistical analysis on their Financial Statements from December 2020 and 2021, the research employs liquidity, activity, solvency, and profitability ratios for assessment. The analysis reveals that liquidity and profitability ratios for 2020-2021 fall below industry standards, indicating an unfavorable state. Additionally, debt ratios, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio exceed industry standards, suggesting a concerning solvency condition. Conversely, LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio remain satisfactory below average industry standards. While inventory turnover and total asset turnover ratios fall below industry averages, the working capital turnover and fixed asset turnover ratios surpass them.
Keywords : Financial statements, Ratio Analysis Ratio, Liquidity ratios, activity ratios, solvency ratios and profitability ratios.
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