A Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan PT Pertamina Tahun 2019-2021, Tbk Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan PT Pertamina Tahun 2019-2021, Tbk

Abstract

This study aims to determine the financial performance of PT. Pertamina Indonesia Tbk. which is measured by using the liquidity ratio, solvency ratio, profitability ratio and activity ratio. The data we use in this research is the financial statements of PT. Pertamina Indonesia Tbk from 2018-2020. The method used for data analysis in this research is descriptive statistical analysis. In the results of data analysis can be explained that the level of liquidity PT. Pertamina Indonesia Tbk. which is measured using the current ratio and quick ratio in 2018-2020 on average, it can be seen that in 2018-2020 PT Pertamina has a performance that is included in the good category. For the cash ratio, there was a decrease of 0.165 in 2019. Solvency level Debt to The Asset Ratio in 2018 was 0.48%, in 2019 it was 0.47%, and in 2020 it was 0.45%. The Debt to Equity Ratio in 2018 was 0.91%, in 2019 it was 0.88%, and in 2020 it was 0.84%. The profit margin on sales in 2018 was 0.05%, in 2019 it was 0.06%, and in 2020 it was 0.03%. Return on Investment in 2018 was 0.05%, in 2019 it was 0.05%, and in 2020 it was 0.02%. The ROE value in 2018 was 0.09, in 2019 it was 0.09%, and in 2020 it was 0.04%. The result of the activity ratio decreased in 2019 by 1.42% and in 2020 by 1.01%. The inventory turnover value in 2018 was 7.71%, in 2018 it was 8.01%, and in 2020 it was 7.54. This means that there was an increase in 2019 of 0.3%. In 2020 it decreased by 0.47%, the value of working capital turnover in 2018 was 0.88%, in 2019 it was 0.8%, and in 2020 it was 0.06%.