Analysis of Liquidity, Solvency, Profitability and Activity Ratios as an Assessment of PT Financial Report Performance. Sinar Agro Raya

Abstract

Financial reports are records of financial information that can be used to describe the performance of a business, especially in the financial sector. On the other hand, for management, financial reports are used as evaluation documents in the decision-making process or future policies. Financial report analysis is a tool used to understand the problems and opportunities contained in financial reports. This scientific work aims to calculate and analyze the financial performance of PT. Sinar Agro Raya for the period 2018 – 2020. The analysis method used is a quantitative descriptive method and technical data analysis using Liquidity, Solvency, Profitability and Activity ratios by comparing financial reports from previous years. Financial performance at PT. Sinar Ago Raya, according to research results summarized based on the average Current Ratio, Quick Ratio and Cash Ratio in the last 3 years, is below the industry standard ratio, which means it has very poor financial performance.