SIMANJUNTAK, TOGI MARITO (2022) ANALISIS KINERJA KEUANGAN DAN PREDIKSI KINERJA KEUANGAN PT DARYA-VARIA LABORATORIA TBK UNTUK TAHUN 2017-2024. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Darya Varia Laboratoria dengan melakukan analisis laporan keuangan berdasarkan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Sedangkan untuk memperkirakan prospek ke depan, dilakukan analisis prospektif. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan PT Darya Varia periode tahun 2017 sampai 2019 yang diperoleh dari BEI. Hasil analisis rasio keuangan PT Darya Varia menunjukkan bahwa dari tahun 2017 hingga 2019, rasio likuiditas dan solvabilitas PT Darya Varia dalam keadaan cukup baik. Namun, rasio profitabilitas perusahaan belum baik karena kemampuan perusahaan dalam menghasilkan laba bersih belum maksimal. Adapun hasil perhitungan analisis prospektif, PT Darya Varia diprediksi akan terus mengalami peningkatan jumlah penjualan dari tahun ke tahun. Hal ini tentu berdampak baik bagi perusahaan dalam rangka menghasilkan laba guna membiayai seluruh kegiatan operasional perusahaan. Akan tetapi, PT Darya Varia juga diprediksi akan mengalami peningkatan jumlah utang yang cukup signifikan dari tahun ke tahun yang dapat menjadi masalah bagi perusahaan apabila tidak ditangani dengan baik. ABSTRACT This study aims to determine the financial performance of PT Darya Varia Laboratoria by analyzing financial statements based on financial ratio analysis which includes liquidity ratios, solvency ratios, and profitability ratios. Meanwhile, to estimate future prospects, prospective analysis is carried out. The data used is secondary data in the form of PT Darya Varia's annual financial statements for the period 2017 to 2019 obtained from the IDX. The results of the analysis of PT Darya Varia's financial ratios show that from 2017 to 2019, PT Darya Varia's liquidity and solvency ratios are in fairly good condition. However, the company's profitability ratio has not been good because the company's ability to generate net profit has not been maximized. As for the results of the prospective analysis calculation, PT Darya Varia is predicted to continue to experience an increase in the number of sales from year to year. This certainly has a good impact on the company in order to generate profits to finance all of the company's operational activities. However, PT Darya Varia is also predicted to experience a significant increase in the amount of debt from year to year which can become a problem for the company if not handled properly.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kinerja keuangan, laporan keuangan, analisis rasio keuangan, analisis prospektif, financial performance, financial statements, financial ratio analysis, prospective analysis. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 20 Aug 2025 02:55 |
| Last Modified: | 20 Aug 2025 02:55 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2568 |
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