Analisis Rasio Aktivitas dan Rasio Rentabilitas Sebagai Alat Ukur Penilaian Kinerja Keuangan pada PT Telekomunikasi Indonesia (Persero), Tbk

Abstract

The purpose of this study is to determine the activity ratio and profitability ratio that can be used as a measure of financial good or bad and financial performance at PT. Telekomunikasi Indonesia (Persero) Tbk. By using a measuring instrument Activity Ratio Analysis and Rentability Ratio. The research was conducted at PT. Telekomunikasi Indonesia (Persero) Tbk in 2007-2015 which is listed on the Indonesia Stock Exchange (IDX). The method of data analysis is descriptive analysis method, which is a research method that aims to describe the state of the object under study based on existing facts by collecting, processing, presenting and analyzing various data found and comparing it with existing theories, then analyzing its application in practice so that conclusions can be drawn. Research results: Activity ratios consisting of fixed assets turnover and total assets turnover experience instability which means there is an increase and decrease in each year. While the average fixed assets turnover is 0.86 times (<5 times), and from total assets turnover which is equal to 0.67 times (<2 times), the profitability ratio consisting of return on investment and return on equity tends to experience instability which means there is an increase and a decrease in each year Based on the total average return on