Rahel Simanullang, Juli Meliza, Theresia Herdiana Uli Simarmata, Cindy A. Lumban Gaol
{"title":"ANALISIS RASIO RETURN ON ASSETS (ROA), RASIO CURRENT, RASIO TOTAL ASSET TURNOVER (TATO) TERHADAP PT. PERTAMINA (PERSERO) PERIODE 2017-2020","authors":"Rahel Simanullang, Juli Meliza, Theresia Herdiana Uli Simarmata, Cindy A. Lumban Gaol","doi":"10.46880/methonomi.vol8no2.pp130-136","DOIUrl":null,"url":null,"abstract":"Financial statements can be analyzed using ratios. This study uses the Common-Size analysis method, which aims to determine the Current Ratio, Total Asset Turnover, and Return On assets of PT. PERTAMINA. The results of the Current Ratio analysis show that the percentage of current assets paying debts tends to decrease. The Return On Assets results show that PT.Pertamina's net profit decreases each year. The Total Assets Turnover shows an increase in sales to total assets.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"240 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah METHONOMI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46880/methonomi.vol8no2.pp130-136","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Financial statements can be analyzed using ratios. This study uses the Common-Size analysis method, which aims to determine the Current Ratio, Total Asset Turnover, and Return On assets of PT. PERTAMINA. The results of the Current Ratio analysis show that the percentage of current assets paying debts tends to decrease. The Return On Assets results show that PT.Pertamina's net profit decreases each year. The Total Assets Turnover shows an increase in sales to total assets.