Article
ANALISIS KINERJA KEUANGAN PADA PT. PELITA PETROLIUM INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 1 (2025), hlm. 29–43
Abstrak
This study aims to assess the financial performance of PT. Pelita Petrolium Indonesia during the period 2020-2022. This research uses quantitative data types with secondary data sources. The data analysis method employs quantitative descriptive analysis. The financial performance analysis utilizes liquidity ratios, namely Current Ratio, Quick Ratio, and Cash Ratio; solvency ratios, namely Debt to Asset Ratio and Debt to Equity Ratio; profitability ratios, namely Net Profit Margin; and activity ratios, namely Inventory Turnover.The results of this study indicate that the financial performance of PT. Pelita Petrolium Indonesia during the period 2020-2022, as reviewed from the calculations of liquidity ratios, solvency ratios, and profitability ratios, is not good because it does not reach the industry average. Conversely, the activity ratio of PT. Pelita Petrolium Indonesia is in good condition as it reaches the industry average. This study concludes the financial performance of PT. Pelita Petrolium Indonesia during the period 2020-2022 is in poor condition.