ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PENINGKATAN PROFITABILITAS PERUSAHAAN PADA PT BUKIT ASAM TBK PERIODE 2017-2021

Abstract

The purpose of this study is to determine the profitability of PT Bukit Asam Tbk in 2017-2021. To determine the profitability of PT Bukit Asam Tbk in 2017-2021 based on the liquidity ratio. To determine the profitability of PT Bukit Asam Tbk in 2017-2021 based on the solvency ratio. The type of research conducted by the author is quantitative descriptive research. The data analysis technique used in this study is a descriptive method, namely a method used by collecting financial report data from PT Bukit Asam Tbk for the period December 31, 2017 to December 31, 2021, which includes the balance sheet and profit and loss. The results of this study are Based on the results of the liquidity ratio analysis calculation using the current ratio and quick ratio analysis tools from 2017-2021 are in good condition because all the results of the current ratio calculations in 2017-2021 are above the industry average. With a solvency ratio of that size, every year the company is able to meet its solvency obligations by 2%, meaning that every rupiah of obligations can be guaranteed by Rp. 2 of its total assets. If the ratio number is smaller, the better (solvable) and is preferred by creditors and investors, based on the results obtained, it can be said that the company is in a healthy financial condition. Based on the results of profitability ratio analysis using net profit margin and return on assets analysis tools from 2017 to 2021, the industry average for Return on Assets was 1.5 (one point five) times. Therefore, the company is in good condition from 2017 to 2021, as the Return on Assets calculations in 2018, 2020, and 2021 were above the industry average.