Financial Report Analysis to Assess Financial Performance at PT. Astra International Tbk for the 2019 – 2022 Period

Authors

  • Fungky Yohanes Sitorus Program Studi Akuntansi, Universitas Pembangunan Panca Budi
  • Rahima Br Purba Program Studi Akuntansi, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55927/fjsr.v3i7.10521

Keywords:

Financial Reports, Liquidity, Solvency, Activity, Profitability, Financial Performance

Abstract

The purpose of this study, "Financial Statement Analysis to Assess the Financial Performance of PT. Astra International Tbk for the Period 2019 - 2022," is to use quantitative descriptive methodologies to assess PT Astra International Tbk's financial performance during the previous four years. With secondary data from financial accounts, this technique offers a methodical summary of the company's liquidity, solvency, activity, and profitability. As PT Astra International Tbk has demonstrated strength in controlling its long-term liabilities, the study's results show that the company has a very good solvency ratio over the timeframe. The state of asset management, operational efficiency, and profit generation is subpar, as seen by the notable obstacles to activity, profitability, and liquidity.

Downloads

Download data is not yet available.

References

Akbar, B., & Djazuli, A. (2015). Audit keuangan dan kesejahteraan rakyat studi pada Kabupaten Badung, Tabanan dan Kota Denpasar Tahun 2013. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 1(1), 1-19.

Asikin, M. N. (2021, April 13). Terdampak covid-19, laba Astra Internasional turun hingga 53 persen. Jawa Pos.

Brigham, E. F., & Houston, J. F. (2012). Dasar - dasar manajemen keuangan, buku 1. Salemba Empat.

Bursa Efek Indonesia. (2023). Bursa Efek Indonesia. https://www.idx.co.id/ (diakses pada 18 Maret 2024).

Fahmi, I. (2012). Analisis kinerja keuangan. Alfabeta.

Harahap, S. S. (2015). Analisis kritis atas laporan keuangan (Edisi pertama). Rajawali Pers.

Ikatan Akuntansi Indonesia. (2015). PSAK No. 1 tentang laporan keuangan - edisi revisi 2015. Penerbit Dewan Standar Akuntansi Keuangan: PT. Raja Grafindo.

Jogiyanto, H. M. (2010). Teori portofolio dan analisis investasi (Edisi ketujuh). BPFE.

Kasmir. (2016). Analisis laporan keuangan. PT. Raja Grafindo Persada.

Kasmir. (2020). Analisis laporan keuangan. PT Raja Grafindo Persada.

Notoadmojo, S. (2018). Metodologi penelitian kesehatan. Rineka Cipta.

Purba, R. B. (2023). Teori Akuntansi: Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi. Merdeka Kreasi Group.

Purba, R. B., & Umar, H. (2021). Kualitas Audit & Deteksi Korupsi. Merdeka Kreasi Group.

Rudianto. (2013). Akuntansi manajemen informasi untuk pengambilan keputusan strategis. Erlangga.

Sugiyono. (2021). Metode penelitian kualitatif. Alfabeta.

Sugiyono. (2013). Metodologi penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sulistyawati, W., wahyudi, & Trinuryono, S. (2022). Analisis (deskriptif kuantitatif) motivasi belajar siswa dengan model blended learning di masa pandemi covid-19. Kadikma, 13(1), 68-73.

Umar, H., Purba, R. B., & Nasution, M. D. T. P. (2021). Metode Penelitian Ilmiah (Vol. 1). Penerbit Universitas Trisakti

Downloads

Published

2024-07-27

How to Cite

Sitorus, F. Y. ., & Br Purba, R. . (2024). Financial Report Analysis to Assess Financial Performance at PT. Astra International Tbk for the 2019 – 2022 Period. Formosa Journal of Sustainable Research, 3(7), 1365–1376. https://doi.org/10.55927/fjsr.v3i7.10521

Issue

Section

Articles