MARKET RATIO ANALYSIS TO ASSESS FINANCIAL CONDITION AT PT. HM SAMPOERNA, Tbk.

Authors

  • Amru Usman Universitas Malikussaleh
  • Annisa Karim Sinaga Universitas Malikussaleh
  • Ade Ratna Dewi Universitas Malikussaleh
  • Irhamah Universitas Malikussaleh

DOI:

https://doi.org/10.54443/jaruda.v3i1.176

Keywords:

Financial Ratio, Financial Report, Financial

Abstract

This research was conducted with the aim of knowing how the financial performance of a company with financial analysis. Company with financial analysis. PT H.M Sampoerna Tbk has an efficient and healthy financial performance so as to increase the company's profits and achievements. Efficient and healthy so that it can increase profits and company performance. Analysis that analysis conducted at PT H.M Sampoerna includes liquidity ratios, solvency ratios, profitability ratios and activity ratios. Activity ratio. The results of this study are based on liquidity ratios proxied by Current Ratio and Quick Ratio. Quick Ratio, the company's financial performance conditions are not good. Profitability ratios proxied by Net Profit Margin, Return on Assets, and Return on Equity the company's financial performance conditions are good. Solvency ratios proxied by Debt to Total Assets Ratio and Debt to Total Equity Ratio are in good condition. the company's financial performance is good.

References

Beaver, W. (1966). Financial Ratios as Predictors of Failure. Journal of Accounting Research, 4, 71-111. Bloomberg.com - Platform penyedia informasi finansial terkini dan analisis pasar.

Brealey, R., Myers, S., & Allen, F. (2017). Principles of Corporate Finance. McGraw-Hill Education. Fridson, M., & Alvarez, F. (2011). Financial Statement Analysis: A Practitioner's Guide. Wiley.

Investopedia.com - Sumber daya online yang kaya akan artikel dan tutorial tentang analisis keuangan dan evaluasi investasi.

Lev, B. (2001). Intangibles: Management, Measurement, and Reporting. Brookings Institution Press. Ohlson, J. (1980). Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research, 18(1), 109-131.

Penman, S. (2013). Financial Statement Analysis and Security Valuation. McGraw-Hill Education. SEC.gov - Situs web resmi Securities and Exchange Commission AS, menyediakan laporan keuangan perusahaan terdaftar di AS.

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Published

2024-07-30

How to Cite

Amru Usman, Annisa Karim Sinaga, Ade Ratna Dewi, & Irhamah. (2024). MARKET RATIO ANALYSIS TO ASSESS FINANCIAL CONDITION AT PT. HM SAMPOERNA, Tbk. Journal of Accounting Research, Utility Finance and Digital Assets, 3(1), 111–114. https://doi.org/10.54443/jaruda.v3i1.176

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