Rahmah, Amalia Fauziah, Anggit Esti Irawati, S.E., M.Si. (2025) ANALISIS KINERJA KEUANGAN PERUSAHAAN BERDASARKAN RASIO KEUANGAN PADA PT NUSANTARA MANDIRI. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This final report aims to analyse the financial performance of PT XYZ over the period from 2021 to 2023 using a quantitative approach. It incorporates financial ratio analysis based on secondary data from the company’s annual financial statements, including the balance sheet, income statement, and cash flow statement. The analysis reveals that the company’s liquidity ratios have improved, with the Current Ratio increasing from 127.69% in 2021 to 178.20% in 2023, indicating a stronger ability to meet short-term liabilities. The Quick Ratio remained above 100%, demonstrating adequate liquidity. However, the Cash Ratio declined from 40.57% to 13.63%, indicating a decrease in cash availability relative to current liabilities. Regarding solvency, the Debt-to-Asset Ratio decreased from 47.24% to 26.52%, and the Debt-to-Equity Ratio fell from 89.53% to 36.09%, reflecting a reduced reliance on debt. Profitability also improved, as evidenced by the Net Profit Margin, which increased from 5.95% in 2021 to 19.22% in 2023, indicating greater efficiency in generating profits from sales. Regarding activity ratios, Receivable Turnover showed fluctuations but remained in a healthy range, while Total Asset Turnover and Inventory Turnover peaked in 2022, indicating optimal asset and inventory management during that year. Overall, PT XYZ’s financial performance over the last three years indicates a positive trend in liquidity, solvency, and profitability, despite a decline in the Cash Ratio and receivables efficiency in 2023. These findings can serve as a foundation for management and stakeholders to make informed strategic decisions that enhance the company’s financial performance in the future.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Financial Performance, Profitability, Financial Ratios, Solvency, Liquidity, Activity |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 09 Oct 2025 06:23 |
| Last Modified: | 09 Oct 2025 06:23 |
| URI: | http://eprints.uty.ac.id/id/eprint/19246 |
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