Analisis Perbandingan Rasio Keuangan PT. XL Axiata Tbk  dan PT. INDOSAT Tbk pada Periode 2021-2022

Julinha  Betty Guterres Riu; Anisa  Permata Hastiti; Ni Wayan  Peri Pebriyanti; Sri  Hermuningsih

doi:10.32670/coopetition.v15i1.4223

Authors

Julinha Betty Guterres Riu Universitas Sarjanawiyata Tamansiswa Yogyakarta
Anisa Permata Hastiti Universitas Sarjanawiyata Tamansiswa Yogyakarta
Ni Wayan Peri Pebriyanti Universitas Sarjanawiyata Tamansiswa Yogyakarta
Sri Hermuningsih Universitas Sarjanawiyata Tamansiswa Yogyakarta

DOI:

https://doi.org/10.32670/coopetition.v15i1.4223

Keywords:

Liquidity Ratio, Activity Ratio, Debt Ratio, Profitability Ratio, Ratio

Abstract

ABSTRACT

Analyzing financial ratios, namely to find out the extent to which the company has succeeded in managing its financial resources and achieving financial goals. The aim of this research is to analyze the calculation of financial ratios and analysis of each financial ratio. Financial reports in a company will reflect transparency and accountability within the company towards stakeholders. Companies or organizations usually prepare financial reports to provide information about financial performance to stakeholders such as owners, investors, employees, creditors and other related parties. The method used is the Financial Ratio calculation method which includes liquidity ratios, solvency ratios and profitability ratios. Examples include the current ratio, quick ratio, debt to equity ratio, net profit to sales ratio, and so on. The results of the Liquidity Ratio Analysis for 2021 to 2022 show that the condition of PT. XL Axiata Tbk. In a liquid state, it means that the company is able to meet its current debts. Asset management ratio (Activity Ratio) PT. XL Axiata Tbk. Shows a fairly good ratio value. PT's solvency ratio. XL Axiata Tbk. Overall, it appears that there has been an increase, and this shows that the level of the company's ability to guarantee its debts is considered quite good. Profitability ratio of PT. XL Axiata Tbk. From 2021 to 2022 there will be an increase.

Downloads

Download data is not yet available.

References

Bita, F. Y., Hermuningsih, S. and Maulida, A. (2021). Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Syntax Transformation, 2(3), 298-306.

Brigham, E. F, and Ehrhardt, M. C. (2017). Financial Management-Theory and Practice, 15e, Cengage Learning, p. 1221

Chandra Halim, Enni Savitri, & Volta Diyanto. (2016). Analisis Pengaruh rasio Keuangan Dan Market Effect Untuk Memprediksi Kebangkrutan Bank Menggunakan Model Regresi Logistik (Studi Pada Bank Yang Terdaftar Di Bursa Efek). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1294–1308.

Damaik, M. and Wahyul (2021). Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan Perusahaan Pada PT. Astra International Tbk. Jurnal Studi Manajemen, 4(101), 36-42.

Fahmi, I, (2012). Analisis Kinerja Keuangan: Panduan bagi akademisi, manajer dan investor untuk menilai dan menganalisis bisnis dari aspek keuangan.

Hermuningsih, S. (2012). Pengaruh Profitabilitas dan Size Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening. Jurnal Siasat Bisnis, 16(2), 232-242.

Kasmir, K. (2009). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada

Lipursari, & Hermuningsih, S. (2022). Analisis Kinerja Keuangan PT. Semen Indonesia (Persero) Tbk. dan PT. Indocement Tunggal Prakarsa Tbk Sebelum dan Selama Pandemi Covid-19 . SEIKO: Journal Of Management & Business, 5(1), 549–557.

Meutia Dewi. (2017). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT. Smartfren Telecom Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 1–14.

Samryn, L. M. (2015). Akuntansi Manajemen Edisi Revisi: Informasi Biaya Untuk Mengendalikan Aktivitas Operasi dan Investasi. Prenada Media.