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ANALISIS KINERJA KEUANGAN PADA PT ELANG MAHKOTA TEKNOLOGI YANG GO PUBLIK DI BURSA EFEK INDONESIA

Tanggal Upload: 30/05/2025

Penulis / NIM:
SITI ANGGUN M. MANGGO / E1119012

Program Studi:
S1 Akuntansi

Tahun Akademik:
2023

Kata Kunci:
financial reports, liquidity ratios, solvency, profitability

Abstrak:

This research aims to find and analyze the Liquidity ratio consisting of the Current Ratio andQuick Ratio, the Solvency Ratio consisting of the Debt-to-Asset ratio and Debt-to-Equity ratio, and the Profitability Ratio consisting of Profit Margin, ROA, and ROE at PT Elang Mahkota Teknologi Tbk by using a qualitative descriptive analysis method. This research employs secondary data in the form of the financial reports of PT Elang Mahkota Teknologi Tbk from 2020 to 2022. The research results indicate that in the aspect of liquidity ratios, the current ratio from 2020 indicates 255.87% to 2021 indicates 403.32% and 2022 indicates 527.39 %, while the Quick Ratio indicates 223.52% in 2020, 372.06% in 2021, and 485.15 in 2022. All ratios are classified as liquid.In the aspect of Solvency Ratios, the Debt-to-Asset ratio indicates 30.67% in 2020, 11.79% in2021, and 10.28% in 2022, while Debt-to-Equity indicates 44.24% in 2020, 13.36% in 2021, and 11.46% in 2022.All are classified as good and solvable. In the aspect of Profitability Ratio, the Profit Margin Ratio (PM) indicates 14.39% in 2020, 46.88% in 2021, and 35.18% in 2022, while the Return on Assets (ROA) of PT Elang Mahkota Teknologi Tbk indicates 9.60% in 2020, 15.77% in 2021, 12.28% in 2022. Even though the results fluctuate, they have good results because they are still far below the specified industry performance standards.
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