ANALISIS TINGKAT KESEHATAN KEUANGAN SEBAGAI ANALISIS KINERJA MANAJEMEN PADA PT. JAMKRIDA RIAU PEKANBARU

Abstract

This study aims to determine the level of the financial health of PT. Jamkrida Riau Pekanbaru from 2014 to 2018 using liquidity ratios, profitability, and solvency. This type of research is conducted in the form of secondary data which is data from financial reports. The collection technique used is the method of observation and method of documentation. The data analysis technique used is to calculate liquidity ratios, profitability, and solvency. Based on the results of financial data analysis of PT. Jamkrida Riau that the level of liquidity in 2014 to 2018 which is reviewed by the current ratio gets very good results and the cash ratio gets very poor results. The level of profitability from 2014 to 2018 which was reviewed by ROA and ROE showed very poor results, EOP and BOPO showed very good results. The level of solvency in 2014-2018 in terms of DAR shows very good results. Judging from the calculation of the analysis of the liquidity ratio, solvency, and profitability, it is said that the financial performance of PT. Jamkrida Riau Pekanbaru needs to be improved again.