Financial Ratio Analysis of PT SOHO GLOBAL HEALTH Tbk's Corporate Performance for 2019-2021

Novita Novita Syarifah Nur; Velissa Velissa Nadia Suciyanti; Anggi Febri Anggini

doi:10.54951/ijtar.v4i1.494

Authors

Novita Novita Syarifah Nur Universitas Muhammadiyah Riau
Velissa Velissa Nadia Suciyanti Universitas Muhammadiyah Riau
Anggi Febri Anggini Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.54951/ijtar.v4i1.494

Keywords:

Financial Ratio, Company Performance, Profitability

Abstract

Financial ratio analysis is a method of evaluating company performance that uses comparative data contained in financial statements, such as balance sheet statements, income statements, and cash flow statements. Financial ratios provide an overview of a company's financial health, operational efficiency, rate of return on investment, and the company's ability to meet financial obligations. This study aims to analyze the performance of PT Soho Global Health, Tbk from 2019-2021. The object of our research focuses on the 2019-2020 financial reports of PT Soho Global Health.This research uses qualitative methods. This data is used to analyze and develop an analysis of liquidity, solvency, profitability and activity ratios. The data collection technique used is a literature study carried out to enrich knowledge about various concepts that will be used as a basis or guideline in the research process. The data analysis technique used is Descriptive Statistical analysis. The liquidity ratio using the current ratio shows a fairly good performance. The solvency ratio using the debt to asset ratio shows the company's performance in a good situation. The profitability ratio using the net profit margin ratio shows that it is in unfavorable condition. The activity ratio using the ratio of total asset turnover which shows quite good performance.

References

Andres, Hendry Maith, (2013). “Analisis Laporan Keuangan Dalam MengukurKinerja Keuangan Pada PT. Hanjaya Mandala Sampoerna Tbk”, Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, Vol 1, 619-628

Ariyanti, (2020). “Analisis Laporan Keuangan Sebagai Alat Untuk Mengukur Kinerja Keuangan pada PT. Dzaky Indah Perkasa Cabang Sungai Tabuk”, Jurnal Ilmiah Ekonomi Bisnis, Vol 6, 2165-2134.

Azmi, Z., Nasution, A. A., & Wardayani, W. (2018). Memahami Penelitian Kualitatif Dalam Akuntansi. Akuntabilitas, 11(1), 159-168.

Brigham, Eugene F. and Joel F. Houston. (2013). Dasar-Dasar Manajemen Keuangan Buku 1 Edisi 10. Jakarta. Salemba Empat.

Denny, E, (2016). “Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT Astra Agro Lestari Tbk, PT Astra Agro Lestari Tbk (Persero)”, Jurnal Akuntansi dan Keuangan, Vol 3, 136-142.

Dewi, M, (2017). “Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Smarfren Telecom, Tbk”, Jurnal Penelitian Ekonomi Akuntansi, Vol 1, 1-14

Hasan, M. Iqbal, (2002). Pokok-pokok Materi Metodologi Penelitian dan Aplikasinya, Ghalia Indonesia, Bogor.

Irwadi, M, (2017). “Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Sarwa Karya Wiguna Palembang”, Jurnal Akuntanika, Vol 3, 43-53.

Kasmir, (2017). Analisis Laporan Keuangan, PT Raja Grafindo Persada, Jakarta.

Martono, Nanang. (2011). Metode Penelitian Kuantitatif, Jakarta: PT Raya Grafindo Persada

Sugiyono, (2018). Metode Penelitian Pendidikan : Pendekatan Kuantitatif, Kualitatif, dan R&D Alfabeta, Bandung, 213

Purba, R., Nugroho, L., Santoso, A., Hasibuan, R., Munir, A., Suyati, S., Azmi, Z., & Supriadi, Y., (2023). Analisis Laporan Keuangan. Global Eksekutif Teknologi

Sumarni, (2017). Analisis Manfaat Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada Pt. Anugerah Senantiasa Abadi Makassar. Makassar , Https://digilibadmin.unismuh.ac.id.