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ANALISIS RASIO KEUANGAN DILIHAT DARI SEGI LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. HUNIPERSADA CITRANUSA

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ABSTRACT F'INANCIAL RATIO ANALYSIS IN TERIIIS OF LIQUIDITY, SOLVABILITY Al\1, rl((,r I I AI'ILI I I IN .tlt AJUI(t-\t, t.ll\Al\t tA l, t. l.t(f (r-YtAl\t L AT PT. HUNIPERSADA CITRANUSA By: Veby Kurnia Christi Kanaf This research was conducted to explain on how the analysis of financial ratio can measure or assess the financial performance PT. Hunipersada Citranusa fiorn 2007 to 2011. The method used is descriptive method, which collected data based on real circumstances, processed, analyzed, and drawn conclusion. While data collection techniques was obtained throught interviews and document study. The data used is the balance sheet and consolidated income statement from 2007 to 201 l. The result of presenting the Financial Ratio 2007 to 2011 is the current ratio amounted to 1,66;2,14;2,66;3,94;3,31. The quick ratio are 0,12; 0.44; 0,77;0,36; 0,99. The cash ratio are 0,008; 0,01; 0,03; 0,06; 0,07. The total debt to equity ratio are 8,58: 5.82: 6.62'- 7 .53:. 8,51. The total debt to asset ratio are 0,89; 0-85: 0,86; 0,88: 0,89. The total debt to fixed asset ratio are 16,05; 19,49; 20,24; 12,09; 17,06. The rehm on asset are 0,08; 0,08; 0,06;0,01; 0,004. The return on equiry are 0,77;0,59; 0,48; 0,09; 0,04. The profit net margin are 0,01; 0,01; 0,01; 0,005; 8xl0-2r. The gross net margin are 0,02; 8xl0-5; 0,02: 0-05:0-03. The analysis of the financial ratio done which is liquidiry ratio, solvability ratio and profrtability ratio. Also vertical and horizontal analysis were done to analyse the financial statement Balance sheet and Income statement. The financial performance of the company in general not so good because it is not stable gross profit or net profrt due to expenses greater than the cash or income in tle company. In addition, very minimal percentage of gross profit or net profit achieved by the company and the amount of the loan from creditors than capital to the company each year.