ANALISIS KINERJA LAPORAN KEUANGAN (STUDI PADA PT. TELKOM INDONESIA Tbk. PERIODE 2018-2021)

Abstract

This study aims to analyze the performance of the financial statements of PT. Telkom Indonesia Tbk. period 2018-2021. With a tool to analyze the ratio of liquidity, solvency, activity, and profitability.

Method used in this research is descriptive quantitative. The data used is secondary data in the form of financial reports issued by PT. Telkom Indonesia Tbk.

Results of the liquidity ratio analysis study consisted of: a CR of 80.24 and a QR of 78.96. This value is below the industry average, namely; CR is 200% and QR is 150%, so it is categorized as not in good condition. The Solvency Ratio consists of a DAR of 47.17 and a DER of 89.84. This value is in good condition because it is above the industry average. The activity ratio consists of a TATO of 0.58 and a FATR of 2.89. This value is stated to be in bad condition because the average value of both is below the industry standard average, namely; TATO: 2 times, and FATR 5 times. Profitability ratios consist of GPM of 67.20, NPM of 21.59, this value is categorized as good, because it is above the average industry standard, namely; GPM 30%, and NPM 20%. Meanwhile, ROA was 12.44 and ROE was 23.58, which were in the bad category because the company's ROA and ROE averages were below the industry average, namely 30% ROA and 40% ROE.

Keywords: Financial Statements, Financial Ratios, Ratio Analysis, Performance Finance PT. Telkom Indonesia Tbk.