ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. KAPUAS TATA STEEL BANJARBARU

Abstract

The purpose of this study is to determine the calculation of financial performance at PT. Kapuas Tata Steel Banjarbaru based on the liquidity ratio, solvency ratio, activity ratio and profitability ratio. This research is conducted by using qualitative research methods with comparative descriptive approach used by the company with the method in accordance with the theoretical studies that have been presented. Sources of data in this study there are two types of primary data and secondary data. The results of this study indicate that the liquidity ratio fluctuates (up / down), which in 2015 is said to be good because it meets industry standards. Level of solvency ratio of PT. Kapuas Tata Steel Banjarbaru is still considered not good because in the year 2013-2017 is above the industry average. Activity ratio rate of PT. Kapuas Tata Steel Banjarbaru fluctuate, where the year 2016-2017 is said to be good because it occurs exceeds the industry standard.