Analisis Laporan Keuangan sebagai Alat Penilaian Kinerja Keuangan pada PT. Buana Pilarjaya Mandiri Medan

Abstract

This study aims to determine the financial performance of PT. Buana Pilarjaya Mandiri Medan based on liquidity ratio analysis and solvency ratio. The type of research used in this study is descriptive. The population used by researchers is the financial statements of PT. Buana Pilarjaya Mandiri Medan in 2013-2017, while the samples used in this study are Financial Position Reports and Comprehensive L / R Reports of PT. Buana Pilarjaya Mandiri Medan in 2013-2017. The types of data used in this study are qualitative and quantitative data. The data source in this study is secondary data. Data collection techniques in this study were interview techniques and documentation techniques. The data analysis technique used in this study is qualitative descriptive. The results of this study indicate that the financial performance of PT. Buana Pilarjaya Mandiri in 2013 until 2017, if viewed from the liquidity ratio analysis is declared not good because of the lack of the company's ability to pay its short-term obligations, whereas if viewed from the solvency ratio analysis is stated good because the company is able to fulfill all its long-term obligations.