Raden Saputra, Hendra Gunawan Sarumpaet, P. Akuntansi, Perbanas Institute
{"title":"衡量 PT.印尼阿达罗能源公司(TBK)2015 - 2021 年财务业绩衡量分析","authors":"Raden Saputra, Hendra Gunawan Sarumpaet, P. Akuntansi, Perbanas Institute","doi":"10.55927/mudima.v3i11.6623","DOIUrl":null,"url":null,"abstract":"Financial Report Analysis is an effort to find out the Performance Results and Health of the Entity, which is an important concern for each entity in making decisions and steps for the next year. The data used in this research is quantitative data and the author uses descriptive methods. The research objective is to look at Financial Performance and Health, using Liquidity Ratios, Solvency Ratios and Profitability Ratios. Information comes from the financial reports of PT Adaro Energy Indonesia, Tbk, for the 2015-2021 period which are listed on the Indonesian Stock Exchange. The research results show that the cash ratio, quick ratio and current ratio are all in good condition, so they are able to pay current debts if needed quickly. Solvency ratios for 2015-2021, from the Debt to Equity Ratio, Long-Term Debt to Equity Ratio and Debt to Asset Ratio, each below 1, indicating that the entity is still able to manage the Entity's Assets and Equity optimally. The 2015-2021 Profitability Ratio, Return on Assets Ratio and Return on Equity Ratio respectively with an average of 6.4% and 10.8% are still low but at the end of 2021 they increased and the Margin Ratio to Gross Profit, to Operational Profit and to Net Profit is still high and it is hoped that in the future the Entity will be able to control Cost of Goods Sold, General Expenses and Other Expenses. Thus, a conclusion can be made that the performance of PT Adaro Energy Tbk is good","PeriodicalId":427490,"journal":{"name":"Jurnal Multidisiplin Madani","volume":"12 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial Report Analysis to Measure Financial Performance at PT. Adaro Energy Indonesia, TBK 2015 – 2021\",\"authors\":\"Raden Saputra, Hendra Gunawan Sarumpaet, P. Akuntansi, Perbanas Institute\",\"doi\":\"10.55927/mudima.v3i11.6623\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Financial Report Analysis is an effort to find out the Performance Results and Health of the Entity, which is an important concern for each entity in making decisions and steps for the next year. The data used in this research is quantitative data and the author uses descriptive methods. The research objective is to look at Financial Performance and Health, using Liquidity Ratios, Solvency Ratios and Profitability Ratios. Information comes from the financial reports of PT Adaro Energy Indonesia, Tbk, for the 2015-2021 period which are listed on the Indonesian Stock Exchange. The research results show that the cash ratio, quick ratio and current ratio are all in good condition, so they are able to pay current debts if needed quickly. Solvency ratios for 2015-2021, from the Debt to Equity Ratio, Long-Term Debt to Equity Ratio and Debt to Asset Ratio, each below 1, indicating that the entity is still able to manage the Entity's Assets and Equity optimally. The 2015-2021 Profitability Ratio, Return on Assets Ratio and Return on Equity Ratio respectively with an average of 6.4% and 10.8% are still low but at the end of 2021 they increased and the Margin Ratio to Gross Profit, to Operational Profit and to Net Profit is still high and it is hoped that in the future the Entity will be able to control Cost of Goods Sold, General Expenses and Other Expenses. Thus, a conclusion can be made that the performance of PT Adaro Energy Tbk is good\",\"PeriodicalId\":427490,\"journal\":{\"name\":\"Jurnal Multidisiplin Madani\",\"volume\":\"12 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Multidisiplin Madani\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55927/mudima.v3i11.6623\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Multidisiplin Madani","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/mudima.v3i11.6623","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
财务报告分析是为了了解实体的业绩成果和健康状况,这也是各实体为下一年度做出决策和采取步骤时所关注的重要问题。本研究使用的数据是定量数据,作者使用的是描述性方法。研究目标是利用流动性比率、偿付能力比率和盈利能力比率来考察财务业绩和健康状况。信息来自 PT Adaro Energy Indonesia, Tbk 在印度尼西亚证券交易所上市的 2015-2021 年财务报告。研究结果表明,现金比率、速动比率和流动比率均处于良好状态,因此在需要时能够快速偿还流动债务。2015-2021 年的偿付能力比率,从债务与权益比率、长期债务与权益比率和债务与资产比率来看,均低于 1,表明该实体仍能以最佳方式管理实体的资产和权益。2015-2021 年的盈利率、资产回报率和权益回报率平均值分别为 6.4%和 10.8%,仍然较低,但在 2021 年底有所上升,毛利率、营业利润率和净利润率仍然较高,希望实体今后能够控制好销售成本、一般费用和其他费用。因此,可以得出 PT Adaro Energy Tbk 公司业绩良好的结论。
Financial Report Analysis to Measure Financial Performance at PT. Adaro Energy Indonesia, TBK 2015 – 2021
Financial Report Analysis is an effort to find out the Performance Results and Health of the Entity, which is an important concern for each entity in making decisions and steps for the next year. The data used in this research is quantitative data and the author uses descriptive methods. The research objective is to look at Financial Performance and Health, using Liquidity Ratios, Solvency Ratios and Profitability Ratios. Information comes from the financial reports of PT Adaro Energy Indonesia, Tbk, for the 2015-2021 period which are listed on the Indonesian Stock Exchange. The research results show that the cash ratio, quick ratio and current ratio are all in good condition, so they are able to pay current debts if needed quickly. Solvency ratios for 2015-2021, from the Debt to Equity Ratio, Long-Term Debt to Equity Ratio and Debt to Asset Ratio, each below 1, indicating that the entity is still able to manage the Entity's Assets and Equity optimally. The 2015-2021 Profitability Ratio, Return on Assets Ratio and Return on Equity Ratio respectively with an average of 6.4% and 10.8% are still low but at the end of 2021 they increased and the Margin Ratio to Gross Profit, to Operational Profit and to Net Profit is still high and it is hoped that in the future the Entity will be able to control Cost of Goods Sold, General Expenses and Other Expenses. Thus, a conclusion can be made that the performance of PT Adaro Energy Tbk is good