ANALISIS LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS DALAM MENGENDALIKAN PROFITABILITAS PADA PT INDOMOBIL SUKSES INTERNASIONAL, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA
R. Kurniawan, Yansen Siahaan, Ady Inrawan, E. Grace
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引用次数: 1
Abstract
The purpose of this research is to description of liquidity, solvability, activity and profitability and to know what factors cause the profitability of PT Indomobil Sukses Internasional, Tbk which are listed on the Indonesia Stock Exchange tend to decrease. The research was using qualitative desriptive analysis. The data collection was using documentation. The analysis techniques used are qualitative descriptive analysis methods and inductive analysis.The result of this research are Current Ratio (CR) tends to decrease, Debt to Asset Ratio (DAR) tends to increase,Total Asset Turn Over (TATO) tends to decrease and Return on Assets (ROA) tends to decrease. The factors that cause decreased profitability are receivables, inventories, payables, long-term bank loans that are due soon, bank debt and sales.The suggestion of this research is that it is better to issue new debt, namely long-term debt used to pay off short-term debt, consider continuing or stopping the segment of commercial vehicle sales and passengers with certain product brands that experience continuous losses, managing inventory to increase sales.Keywords: Liquidity, Solvability, Activity and Profitability
本研究的目的是描述流动性,可偿债性,活动性和盈利能力,并了解是什么因素导致印尼证券交易所上市的PT Indomobil Sukses international, Tbk的盈利能力趋于下降。本研究采用定性描述性分析。数据收集使用的是文档。所使用的分析技术有定性描述分析方法和归纳分析方法。研究结果表明:流动比率(CR)呈下降趋势,资产负债率(DAR)呈上升趋势,总资产周转率(TATO)呈下降趋势,资产收益率(ROA)呈下降趋势。导致盈利能力下降的因素包括应收账款、存货、应付账款、即将到期的长期银行贷款、银行债务和销售。本研究的建议是,最好发行新的债务,即用于偿还短期债务的长期债务,考虑继续或停止持续亏损的某些产品品牌的商用车销售和乘客部分,管理库存以增加销售。关键词:流动性,可偿债性,活动性和盈利能力