ABSTRACT

Riski Sulaiman 151103050381 "Analysis of Liquidity and Solvency Ratio in supplying the
Company's Financial Performance al PT. Trigatra Rajasa "under the guidance of N.A.
Rumiasih, S. E, Ak.. M. M and Yudiana, S. E, MM The Accounting Study Program,
Faculty of Economics and Business, Ibn Khaldun University, Bogor
The purpose of this study was to determine lhe financial performance of PT. Trigatra
Rajasa by analyzing Liquidity and Solvency through financial ratio analysis. The
research method used in this research is descriptive research model wilh qualitative data
types. The analysis techniques used are Current Ratio, Quick Ratio, Cash Ratio, Debt to
Assets Ratio, Debt 10 Equify Ratio, and Long Term Debt to Equity Ratio. Based on lhe
results of research Liquidity Ratios seen from the Current Ratio, Quick Ratio and Cash
Ratio experienced a decline every year. The decrease was due to an increase in current
liabilities. The Solvency Ratio has decreased for three conseculive periods. This shows
that the company is unable to pay off its obligations every year. And this shows thar rhe
company's performance is not yet fully efficient in carrying out company operations. The
Solvency Ratio seen from Debt to Assets Ratio, Debi to Equity Ratio, and Long Term
Debt to Equity Rano shows that 'he company has nol been able tofu/fill its long-term
obligations on lime (unsolvable). Thus, it can be said that the company's performance has
not been fully efficient in carrying out company activities.
Keywords: Financial Performance, Liquidity Ratio, Solvency

ABSTRAK

Riski Sulaiman 151103050381 "Analisis Ratio Likuiditas dan Solvabilitas Dalam menlai
Kinerja Keuangan Perusahaan di PT. Trigatra Rajasa" di bawah bimbingan N.A.
Rumiasih, S.E, Ak.,M.M dan Yudiana, S.E., M.M Program Studi Akuntansi Fakultas
Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor.
Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT. Trigatra Rajasa
dengan cara menganalisis Likuiditas, dan Solvabilitas melalui analisis rasio keuangan.
Metode penelitian yang digunakan dalam penelitian ini adalah model penelitian
desktriptif dengan jenis data kualitatif. Teknik analisis yang digunakan adalah Current
Ratio, Quick Ratio, Cash Ratio, Debt to Assets Ratio, Debt to Equity Ratio, dan Long
Term Debt to Equity Ratio. Berdasarkan hasil penelitian Rasio Likuiditas dilihat dari
Current Ratio, Quick Ratio dan Cash Ratio mengalami Penurununan setiap tahunnya.
Penurunan tersebut disebabkan adanya peningkatan kewajiban lancar. Rasio Solvabilitas
mengalami penurunan selama tiga periode berturut-turut. Hal ini menunjukkan
perusahaan tidak mampu melunasi kewajibannya di setiap tahun. Dan ini yang
menunjukkan kinerja perusahaan belum sepenuhnya efisien dalam menjalankan operasi
perusahaan. Rasio Solvabilitas dilihat dari Debt to Assets Ratio, Debt to Equity Ratio,
dan Long Term Debt to Equity Ratio menunjukkan perusahaan belum mampu memenuhi
kewajiban jangka panjangnya tepat waktu (unsolvable). Dengan demikian, dapat
dikatakan kinerja perusahaan belum sepenuhnya efisien dalam menjalankan aktifitas
perusahaan.
Kata kunci: Kinerja Keuangan, Rasio Likuiditas, Solvabilitas.