ANALISIS RASIO KEUANGAN PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI

Abstrak

This study aims to determine the financial performance of coal mining companies listed on the Indonesia Stock Exchange using the analysis of liquidity ratio, solvency ratio, activity ratio, and profitability ratio. The companies used as the object of the research are PT Adaro Energy Tbk, PT Bumi Resources Tbk, and PT Indika Energy Tbk. The analysis method used is quantitative descriptive analysis and the data used is secondary data, in the form of the company's financial statements for the period 2019 to 2022. The results of the research based on the liquidity ratio show that the company's financial performance has good liquidity. Based on the solvency ratio, it shows that financial performance is in poor condition (insolvable). Based on the activity ratio, it shows that the company is still less effective and efficient in utilizing the assets it owns. Based on the profitability ratio, the company's financial performance is still not good, many of the company's assets have not been able to generate net profit.

Kata kunci

• Aktivitas
• Keuangan
• Likuiditas
• Profitabilitas
• Solvabilitas