ANALISIS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PT. ADARO ENERGY INDONESIA TBK PERIODE 2021-2023
DOI:
https://doi.org/10.29407/jae.v11i2.25081Keywords:
Kinerja keuangan, rasio keuangan, PT. Adaro Energy Indonesia TbkAbstract
Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Adaro Energy Indonesia Tbk melalui analisis rasio keuangan selama periode 2021-2023. Metode yang digunakan adalah analisis deskriptif dengan menghitung rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas mengalami peningkatan, namun rasio solvabilitas, profitabilitas, dan aktivitas menunjukkan penurunan yang signifikan. Rasio lancar meningkat dari 1,33% pada 2021 menjadi 2,12% pada 2023, sedangkan rasio utang terhadap aset menurun dari 0,45% menjadi 0,29%. Profitabilitas yang diukur dengan ROA dan ROE juga mengalami penurunan, mencerminkan efisiensi pengelolaan aset yang menurun. Meskipun perputaran persediaan menunjukkan stabilitas yang baik, perputaran modal mengalami fluktuasi. Penelitian ini menyimpulkan bahwa PT. Adaro Energy perlu meningkatkan efisiensi operasional dan pengelolaan biaya untuk memperbaiki kinerja keuangan di masa mendatang
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