PENERAPAN RASIO KEUANGAN UNTUK MENGETAHUI KINERJA KEUANGAN PADA PT. DWIKA LIMARO ANUGERAH DI MAKASSAR

Abstract

This research aims at finding out the financial performance of financial statements at PT. Dwika Limaro Anugerah Makassar through the analysis of financial statements. The data collection methods used were observation, interviews, and documentation by taking data from financial statements of 2016 to 2018. Data analysis methods were descriptive and comparative by measuring liquidity ratios, solvency, and profitability. The results of this research showed the analysis of financial ratios for the past three years (2016-2018) all ratios used in this analysis experienced changes but the condition of the company remained stable. The level of company liquidity for three years (2016-2018) was good enough which measured based on current ratio, quick ratio. This was seen by the increase of the company's current assets is still higher than debt. The solvency ratio which includes the ratio of total capital to total assets for 2017 decreased by 2%. From the level of profitability ratios the company experiences changes in generating company profits but is still categorized as good because it still stable.