Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Perusahaan PT Fast Food Indonesia, Tbk Tahun 2013-2017

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui rasio keuangan yaitu rasio likuiditas yang diukur dengan current ratio, quick ratio dan cash ratio. Rasio solvabilitas yang dinilai dengan debt to asset (DAR) ratio dan debt to equity ratio (DER). untuk current ratio yaitu sebesar 170,68% (lebih dari 150%) berada dalam kodisi sangat sehat, dari total rata-rata quick ratio sebesar 140,90% (kurang dari 150%) berada dalam kondisi sehat, dari total rata-rata Cash Ratio sebesar 113,74% (kurang dari 150%) berada dalam kondisi sehat. Perusahaan Dari total rata-rata Debt to asset ratio selama 5 tahun sebesar 49,56% (<200%) berada dalam kondisi tidak sehat. Dari total rata-rata debt to equity ratio sebesar 99,20% (<200%) berada dalam kondisi tidak sehat. Dari total rata-rata return on investment sebesar 5,80% (<12%) berada dalam kondisi kurang sehat. Dari total rata-rata return on equity sebesar 11,45% berada dalam kondisi sehat. Abstract This study aims to determine the financial ratio, namely the liquidity ratio measured by the current ratio, quick ratio and cash ratio. Solvability ratio is assessed by debt to asset (DAR) ratio and debt to equity ratio (DER). While the profitability ratio is assessed by return on investment ratio (ROI) and return on equity ratio (ROE). And to find out the financial performance of PT. Fast Food Indonesia, Tbk from 2013 to 2017 as measured by liquidity ratios, solvability ratios and profitability ratios. The method used is descriptive with a quantitative approach. The results obtained are compared with industry standards that can determine the condition of the company's performance. The results of the study show that the results of financial performance owned by PT. Fast Food Indonesia, Tbk in a fluctuating state. The company's financial performance can be seen from the total average for five years for the current ratio, which is 170.68% (more than 150%) in a very healthy condition, from the average quick ratio of 140.90% (less than 150%) are in a healthy condition, from the total average Cash