Financial Report Analysis to Measure Financial Performance at PT. Adaro Energy Indonesia, TBK 2015 – 2021

Raden  Saputra; Hendra Gunawan  Sarumpaet

doi:10.55927/mudima.v3i11.6623

Authors

Raden Saputra Prodi Magister Akuntansi, Perbanas Institute
Hendra Gunawan Sarumpaet Prodi Magister Akuntansi, Perbanas Institute

DOI:

https://doi.org/10.55927/mudima.v3i11.6623

Keywords:

Analysis, Financial Performance, Financial Reports, Financial Ratios

Abstract

Financial Report Analysis is an effort to find out the Performance Results and Health of the Entity, which is an important concern for each entity in making decisions and steps for the next year. The data used in this research is quantitative data and the author uses descriptive methods. The research objective is to look at Financial Performance and Health, using Liquidity Ratios, Solvency Ratios and Profitability Ratios. Information comes from the financial reports of PT Adaro Energy Indonesia, Tbk, for the 2015-2021 period which are listed on the Indonesian Stock Exchange. The research results show that the cash ratio, quick ratio and current ratio are all in good condition, so they are able to pay current debts if needed quickly. Solvency ratios for 2015-2021, from the Debt to Equity Ratio, Long-Term Debt to Equity Ratio and Debt to Asset Ratio, each below 1, indicating that the entity is still able to manage the Entity's Assets and Equity optimally. The 2015-2021 Profitability Ratio, Return on Assets Ratio and Return on Equity Ratio respectively with an average of 6.4% and 10.8% are still low but at the end of 2021 they increased and the Margin Ratio to Gross Profit, to Operational Profit and to Net Profit is still high and it is hoped that in the future the Entity will be able to control Cost of Goods Sold, General Expenses and Other Expenses. Thus, a conclusion can be made that the performance of PT Adaro Energy Tbk is good

References

Adaro Energy Indonesia, T. (2023, June). Laporan Tahunan 2021 PT Adaro Energy Indonesia Tbk. chromeextension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.adaro.com/files/news/berkas_eng/2117/ADRO%2020220405%20Laporan%20Tahunan%20AEI%2021.pdf

Amri, M. (2018). ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. INCIPNA INDONESIA [Universitas Muhammadiyah Makassar]. chromeextension://efaidnbmnnnibpcajpcglclefindmkaj/https://digilibadmin.unismuh.ac.id/upload/3248-Full_Text.pdf

Arsita, Y. (2021). ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT SENTUL CITY, TBK. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 2(1). https://doi.org/10.38035/jmpis.v2i1

Barokah, U. (2014). ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN DAERAH AIR MINUM TIRTA BINANGUN KABUPATEN KULON PROGO [Universitas Negeri Yogyakarta]. https://eprints.uny.ac.id/16804/1/TA%20UMI%20BAROKAH-NIM%2011409134055%20.pdf

Daga, R., Maddatuang, B., Wahyuni, R., Bisnis, I., Nitro Makassar, K., & Tinggi Ilmu Ekonomi Amkop Makassar, S. (2020). Faktor-Faktor Penghambat Penggunaan E-Commerce pada Usaha Mikro Kecil di Kota Makassar. YUME : Journal of Management, 3(3), 115–127. https://doi.org/10.37531/yum.v11.75

Daga, R., Stim, ), & Makassar, N. (2019). PENGARUH KUALITAS LAYANAN DAN KUALITAS PRODUK TABUNGANKU TERHADAP KEPUASAN NASABAH PADA PT. BANK SULSELBAR KANTOR CABANG BELOPA. Jurnal Ilmiah, 110–121. https://journal.stieamkop.ac.id/index.php/yume/article/download/843/508

Dewi, R., Azis, M., Rauf, A., Sahabuddin, R., & Karim, A. (2022). Empowering Communities on the Feasibility of Local Chicken Livestock Business in South Sulawesi Province, Indonesia. SPECIALUSIS UGDYMAS / SPECIAL EDUCATION, 1(43), 11034–11045. http://www.sumc.lt/index.php/se/article/view/1831

Hayat, A., Hamdani, Azhar, I., Yahya, M. N., Hasrina, C. D., Ardiany, Y., Rinanda, Y., Nurlaila, Ikhsan, A., & Noch, M. Y. (2021). MANAJEMEN KEUANGAN 1 (H. Harman, Ed.). Madenatera. http://www.penerbitmadenatera.co.id

Herison, R., Sahabuddin, R., Azis, M., & Azis, F. (2022). The Effect of Working Capital Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability Levels on the Indonesia Stock Exchange 2015-2019. PSYCHOLOGY AND EDUCATION, 59(1), 385–396. https://www.academia.edu/download/80385379/Article_Roni_et_al_2_2022.pdf

Hidayat, W. W. (2018). DASAR-DASAR ANALISA LAPORAN KEUANGAN (F. Fabri, Ed.; 1st ed.). Uwais Inspirasi Indonesia. chromeextension://efaidnbmnnnibpcajpcglclefindmkaj/http://repository.ubharajaya.ac.id/5964/1/BUKU-ANALISALAPORANKEUANGAN.pdf

Kasmir. (2018). Analisis Laporan Keuangan (1st ed.). PT Raja Grafindo Persada. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1137406

Kasmir. (2019). Analisis Rasio Keuangan. Rajawali Grafindo.

Kuncoro, & Mudrajat. (2009). Metode Riset untuk Bisnis dan Ekonomi. Erlangga.

Lumbanraja, T. (2020). ANALISA LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN PADA PT. HOLCIM INDONESIA, TBK. Jurakunman, 13(1). https://jurakunman.stiesuryanusantara.ac.id/index.php/jurakunman/article/view/34

Munawir. (2014). Analisa Laporan Keuangan (4th ed.). Liberty.

Oktariansyah. (2020). Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas Dalam MenilaiKinerja Keuangan Pada PT. Goldman Costco Tbk Periode 2014-2018. Jurnal Media Wahana Ekonomika, 17(1), 55–81. https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/article/download/4336/4034

Peranginangin, A. M., & Malau, I. (2019). ANALISIS LAPORAN KEUANGAN TERHADAP KINERJA PERUSAHAAN PADA PT. TEMPO INTIMEDIA., Tbk. Jurakunman, 12(1). https://jurakunman.stiesuryanusantara.ac.id/index.php/jurakunman/article/download/10/15

Putera, W., Sahabuddin, R., Rakib, M., & Lestari, I. (2021). The Influence of Facilities and Innovation in Improving Consumer Satisfaction through Creativity in MSMEs Micro Handicraft Products in South Sulawesi Province. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(6), 1–13. http://eprints.unm.ac.id/23001/1/Journal%20Handicraft%20Prov%20SulSel.pdf

Rabiyah, U., Suryani, A., & Karim, A. (2021). THE EFFECT OF AWARENESS, FISCUS SERVICES AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE AT MADYA MAKASSAR KPP. International Journal of Innovation Scientific Research and Review, 03, 797–799. http://www.journalijisr.com

Rahman, F. A., Anwar, Sahabuddin, R., & Ruma, Z. (2022). Pengaruh Motivasi, Lingkungan Kerja dan Kompetensi terhadap Kinerja Karyawan PT. Telkom Witel Makassar. YUME : Journal of Management, 5(1), 39–46. https://doi.org/10.37531/yume.vxix.457

Sahabuddin, R., Ismail, M., Idrus, M. I., Hamsyah, & Karim, A. (2022). Pottery Marketing Competitive Strategy in Pattallassang Sub-district Takalar Regency, Indonesia. SPECIALUSIS UGDYMAS / SPECIAL EDUCATION, 1(43), 11075–11088. http://sumc.lt/index.php/se/article/view/1876/1393

Siswanto, E. (2021). Buku Ajar Manajemen Keuangan Dasar (I). Universitas Negeri Malang. chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/http://manajemen.fe.um.ac.id/wp-content/uploads/2021/06/Buku-Ajar-Manajemen-Keuangan-Dasar-E-BOOK.pdf

Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). CV. Alfabeta.

Syam, S. A., Haeruddin, M. I. W., Ruma, Z., Musa, M. I., & Hasbiah, S. (2022). PENGARUH PREFERENSI KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA MARKETPLACE. VALUE ADDED : MAJALAH EKONOMI DAN BISNIS , 18(2), 73–79. https://jurnal.unimus.ac.id/index.php/vadded/article/download/10442/6570

Syamsuddin, I., Muhammad, P. N., & Karim, A. (2022). Analisis Kinerja Anggaran Belanja pada Komisi Pemilihan Umum Provinsi Sulawesi Barat Tahun 2018-2020. YUME : Journal of Management, 5(2), 170–177. https://doi.org/10.2568/yum.v5i2.1557

Warsono, S., Candrasari, R., & Natalia, I. (2013). Akuntansi Pengantar 1 Sistem Penghasil Informasi Keuangan Adaptasi IFRS. AB Publisher.