{"title":"Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)","authors":"Dian Nur Indah Sari, Slamet Maryoso","doi":"10.31294/moneter.v6i2.6165","DOIUrl":null,"url":null,"abstract":"Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Moneter - Jurnal Akuntansi dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31294/moneter.v6i2.6165","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance
摘要:为了了解PT. Aneka Gas industrii Tbk的财务绩效,本研究的目的是使用2016-2018年期间的流动性比率、偿付能力比率和盈利能力比率。本研究采用的研究设计是描述性定量的,即从研究的样本人群中获得数据,根据使用的统计方法进行分析,然后进行解释。从上面的讨论可以得出结论,PT. Aneka Gas industrii Tbk公司需要进行比率分析,如流动性比率、偿付能力比率和盈利能力比率,以提供公司偿还债务的能力、支付所拥有资产担保的债务的能力和获得利润的能力的概述。根据流动性比率的计算,可以说PT. Aneka Gas industrii Tbk持有的现金已经无法支付短期债务。根据偿债能力比率的计算结果,可以说公司有能力支付由所拥有资产担保的债务。用盈利能力比率计算的结果可以说该公司一直没有能够获得利润。根据计算结果,可以得出结论,PT. Aneka Gas industrii Tbk的财务业绩并不意味着该公司没有能力很好地管理财务。这可以从流动性比率下降、偿付能力比率上升和盈利能力比率下降中看出。关键词:比率分析,绩效,财务