Analisis Kinerja Keuangan PT. Gudang Garam TBK Tahun 2020-2023
DOI:
https://doi.org/10.37385/msej.v4i6.3577Keywords:
Analisis, Laporan Keuangan, Rasio.Abstract
This study aims to determine the analysis of the Company's financial performance. The method in this research is quantitative descriptive analysis method. The population used the financial statements of PT Gudang Garam Tbk, and the sample is the company's financial statements in the form of profit and loss statements and balance sheets. This type of research is comparative research. Based on the results of the analysis obtained, namely the profitability ratio from 2020 to 2022 has decreased, gross profit margin that in 2020 the level of efficiency in controlling cost of goods was 15.1%, in 2021 there was a significant decrease to 11.4% and in 2022 there was also a decrease of 8.8%, return in investment is known that in 2020 9.7% and in 2021 the ROI value is 6.2% and in 2022 it is 3.2%, it can be seen that the decline is very drastic from year to year. The liquidity ratio from 2020 to 2022 has decreased. Current Ratio from 2020 to 2022 decreased by 824% and in 2021 there was a decrease to 596% as well as in 2022 there was also a decrease with a value of 552%. The quick ratio was 160.5% and in 2021 it decreased by 119% as well as in 2022 by 78%. Solvency from 2020 to 2022 there was an increase in the Debt to Asset Ratio of 25.1 and in 2021 and 2022 there was an increase in the ratio value of 34.0 and 34.6. Debt to equity ratio is known in 2020 amounting to 33.6 and in 2021 amounting to 51.7 while in 2022 amounting to 53.0 there was a significant increase between the time frame 2020 to 2022.
References
Agustina, (2017). Analisis Laporan Arus Kas Untuk Menililai Kinerja keuangan pada PT. Gudang Garam Tbk yang terdaftar di Bursa Efek Indonesia. Jurnal Sultanist
Alif, (2023). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan PT. Gudang Garam Tbk Periode 2017-2021. Jurnal Of Manajemen Vol. Issue 1
Destian, (2019). Pengaruh Debt To Total Asset Ratio (DAR) dan Debt To Equity Ratio (DER) Terhadap Net Profit Margin (NPM) Serta dampaknya terhadap Harga Saham pada Perusahaan Elektronik di Bursa Efek Tokyo tahun 2007-2016. Jurnal Sekuritas. Universitas Pamulung.
Ela, (2017). Pengaruh Return on Invesment (ROI), Return on Equity (ROE), Earning Per Share (EPS) dan Economic Value Added (EVA) terhadap Return Saham. The Asia Pacific : Journal of Management Volume 4 No 2.
Fahmi, (2015. Pengantar Manajemen Keuangan, Alfabeta, Bandung.
Fiorencia, (2019). Dampak Quick Ratio dan Debt to Equity Ratio terhadap Price Earning Ratio pada PT. Merck Tbk. Financial : Jurnal Akuntansi, Stie Sultan Agung.
Harahap, Sofyan Syafri, 2010. Analisis Kritis Laporan Atas Laporan Keuangan, Raja Grafindo Persada. Jakarta.
Hermanto, (2012). Analisis Laporan Keuangan. Lentera Ilmu Cendekia. Jakarta
Keumala, (2019). Pengaruh Net Profit Margin, Likuiditas dan Pertumbuhan Penjualan terhadap Harga Saham pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017, Owner : Riset & Jurnal Akuntansi Volume 3 no 1.
Krido, (2018). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Pt. Gudang Garam Tbk, Makro : Jurnal Manajemen dan Kewirausahaan Volume 3 No 2
Lutfi, A. M. (2022). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Equity Pada PT. Aneka Tambang Tbk. Periode 2010-2020. Jurnal Neraca Peradaban, 2(2), 137–143. https://doi.org/10.55182/jnp.v2i2.181
Ludijanto, S. E. (2014). Pengaruh Analisis Leverage Terhadap Kinerja Keuangan Perusahaan ( Studi pada Perusahaan Property dan Real Estate yang Listing di BEI Tahun 2010-2012 ). 8(1), 1–8.
Lutfi, A. M. (2022). Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Equity Pada PT. Aneka Tambang Tbk. Periode 2010-2020. Jurnal Neraca Peradaban, 2(2), 137–143. https://doi.org/10.55182/jnp.v2i2.181
Maith, H. A. (2013). No Title. 1(3), 619–628.
Oktavia, R., Hermuningsih, S., & Maulida, A. (2022). Pengaruh Rasio Keuangan Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019. Jurnal Ilmiah Universitas Batanghari Jambi, 22(2), 1299. https://doi.org/10.33087/jiubj.v22i2.2198
Putri, B. G., Manajemen, J., Munfaqiroh, S., & Manajemen, J. (2018). Analisis rasio keuangan untuk mengukur kinerja keuangan. 17(1).
Rahmat, 2016. Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT. Gudang Garam Tbk yang Terdaftar di Bursa Efek Indonesia. Jurnal Financial Vol. 2 No. 2
Rumengan, Y. H., Alexander, S. W., Kinerja, A., Pada, K., Pertambangan, P., Rumengan, Y. H., & Alexander, S. W. (2018). Terdaftar Di Bursa Efek Indonesia Analysis Of Financial Performance Of Mining Companies Jurnal Emba Vol . 7 No . 3 Juli 2019 , Hal . 4202-4211 Pendahuluan. 7(3), 4202–4211.
Sa’diya, H., Maslichah, & Afifudin. (2019). E-JRA Vol. 08 No. 10 Agustus 2019 Fakultas Ekonomi dan Bisnis Universitas Islam Malang. 08(10), 56–67.
Siti, (2017). Analisis Rasio Keuangan terhadap Kinerja Perusahaan Pada PT. Gudang Garam Tbk dan PT. HM Sampoerna Tbk Tahun 2013-2017, Jurnal Manajemen dan Bisnis Vol. 3 No. 2
Samben, R., & Pattisahusiwa, S. (2017). Analisis kinerja keuangan. 14(1), 6–15.
Victoria, (2022). Mengukur Kinerja Perusahaan Melalui Analisis Laporan Keuangan, Eurika Media Aksara. Jawa TengahAdur, M. D., Wiyani, W., & Ratri, A. M. (2018). Analisis kinerja keuangan perusahaan rokok. 5(2), 204–212.
Zainal, I., & Marlius, D. (2016). PT . Pegadaian Cabang Ulak Karang. 1–10.
Template
