Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan pada PT. ARTCRAFT Indonesia

Abstract

The purpose of this research is to see how development of financial performance of PT. ARTCRAFT Indonesia during 4 last years since the year 2006 up to the year 2009. Standard ratios applied in performance measurement of this standard is Return on Equity (ROE), Return on Investment (ROI), Quick Ratio, Current Ratio, Inventory Turnover, Total Assets Turnover (TATO), Debt Ratio and Debt to Equity Ratio (DER). Financial ratios analysis is based on financial statements year book 2006, 2007, 2008 and 2009.

To obtain material and data referring to the writing of this research, researcher does research by using qualitative analytical method, by using financial ratios analytical technique for monetary statement analysis and comparability analytical method to know development and appraisal of company financial performance.

The research show that during the period 2006, 2007, 2008 and 2009, the best financial performance of PT. ARTCRAFT Indonesia are in the year 2006 and 2007 with the same score 23 or 57.5% from score total and admission in categorizing good enough, while the lowest financial performance are in the year 2008 and 2009 that is with the same score 22 or 55% from score total but still in categorizing good enough.