Analisis Rasio Likuididtas dan Rasio Solvabilitas Terhadap Kinerja Keuangan PT Perkebunan Nusantara III (PERSERO)

Abstract

The purpose of this study is to find out how the financial performance of PT Perkebunan Nusantara III (PERSERO) when viewed from the liquidity ratio and solvency ratio. This type of research uses descriptive research. The population that is my research is the financial statements in the form of financial position reports and income statements. Determination of the sample in the study conducted by the author is the financial statement data for 2012 to 2016. The type of data is quantitative data. Data collection techniques by interview and documentation in the form of financial statements (statement of financial position and income statement). The results of the study showed the liquidity ratios in 2014 and 2015 experienced a decline in 5 years of research. The results of the solvency ratios in 2014 to 2016 decreased in 5 years research time.