Analisis Laporan Keuangan PT Krakatau Steel Tbk Tahun 2017—2020

Hanifah, Nurunnasywa (2022) Analisis Laporan Keuangan PT Krakatau Steel Tbk Tahun 2017—2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

PT Krakatau Steel Tbk berhasil mencetak laba usaha di tahun 2020 setelah 3 tahun terakhir mengalami kerugian besar. Hal tersebut membawa dampak positif bagi para investor dan manajemen perusahaan. Penelitian ini bertujuan untuk menilai kondisi persaingan di dalam lingkungan industri baja dan strategi bisnis perusahaan, mengukur kinerja keuangan PT Krakatau Steel Tbk menggunakan rasio likuiditas, profitabilitas, dan solvabilitas, serta meramal prospek laba rugi dan posisi keuangan PT Krakatau Steel Tbk di masa depan. Metode analisis yang digunakan adalah analisis kuantitatif. Hasil penelitian menunjukkan tingkat persaingan dalam industri baja dikatakan relatif rendah dan PT Krakatau Steel Tbk telah memiliki strategi yang baik dalam mempertahankan posisinya. Selain itu, analisis kinerja keuangan menunjukkan tingkat likuiditas, profitabilitas, dan solvabilitas PT Krakatau Steel Tbk yang cenderung tidak stabil. Analisis prospektif kemudian dapat membantu memprediksi prospek bisinis PT Krakatau Steel Tbk tahun 2020—2025. Hasilnya, penjualan diperkirakan mengalami peningkatan dan diikuti dengan peningkatan aset operasi bersih. Namun, PT Krakatau Steel Tbk diramal akan mengalami kerugian operasi setelah pajak. Akibatnya, timbul arus kas bernilai negatif yang menyebabkan PT Krakatau Steel Tbk harus mencari sumber pendanaan lain. Selama 5 tahun ke depan, PT Krakatau Steel Tbk akan mengubah proporsi liabilitas menjadi lebih besar ketimbang ekuitas yang dapat mempengaruhi tingkat likuiditas dan solvabilitas perusahaan. / PT Krakatau Steel Tbk managed to make an operating profit in 2020 after the last 3 years experiencing heavy losses. This has a positive impact on investors and company management. This study aims to assess the conditions of competition in the steel industry environment and the company's business strategy, to measure the financial performance of PT Krakatau Steel Tbk using the ratio of liquidity, profitability, and solvency, as well as forecasting the prospect of profit and loss and the financial position of PT Krakatau Steel Tbk in the future. The analytical method used is quantitative analysis. The results showed that the level of competition in the steel industry is said to be relatively low and PT Krakatau Steel Tbk already has a good strategy for maintaining its position. In addition, the analysis of financial performance shows the level of liquidity, profitability, and solvency of PT Krakatau Steel Tbk which tends to be unstable. Prospective analysis can then help predict PT Krakatau Steel Tbk's business prospects in 2020-2025. As a result, sales are expected to increase and be followed by an increase in net operating assets. However, PT Krakatau Steel Tbk is forecasted to suffer an operating loss after tax. As a result, negative cash flows arise which causes PT Krakatau Steel Tbk to look for other funding sources. Over the next 5 years, PT Krakatau Steel Tbk will change the proportion of liabilities to be greater than equity which can affect the level of liquidity and solvency of the company.

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