ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE RASIO KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023)

Prasetya Dwi, Reza (2025) ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE RASIO KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023). S1 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study aims to assess financial performance using the financial ratio method in a case study of coal mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research was conducted on companies engaged in the coal mining industry that are listed on the IDX, with the chosen theme focusing on “Financial Statement Analysis to Evaluate Financial Performance Using the Financial Ratio Method (A Study on Coal Mining Sector Companies Listed on the Indonesia Stock Exchange 2020–2023).”

This research employs a descriptive quantitative approach, and the data used are secondary data. The secondary data consist of the annual financial statements of coal mining sector companies listed on the IDX from 2020 to 2023, including the statements of financial position and comprehensive income statements obtained from the official IDX website. These data were analyzed using ratio analysis methods, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios.

The population of this study comprises coal mining sector companies listed on the IDX for the period 2020–2023. The sampling method used was purposive sampling, selecting a total of five companies. Data collection was conducted through documentation methods.

The results show that the financial performance of coal mining sector companies listed on the IDX for the period 2020–2023, when reviewed using the current ratio, indicates that two companies meet the general industry average standard, demonstrating their ability to meet short-term obligations. Based on the debt-to-asset ratio, one company meets the general industry average standard, suggesting that the company is more likely to obtain loans easily. Based on the total asset turnover, four companies fail to meet the general industry average standard due to the inability to effectively utilize assets, resulting in sales that do not correspond to the value of the assets owned. Based on the return on assets, three companies fail to meet the general industry average standard, indicating an inability to effectively manage assets to generate profit.

Keywords: Financial Statements, Financial Performance, Financial Ratios

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Laporan Keuangan, Kinerja Keuangan, Rasio Keuangan
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic
Depositing User:	Reza Dwi Prasetya
Date Deposited:	05 Nov 2025 03:27
Last Modified:	05 Nov 2025 03:27
URI:	https://eprints.umpo.ac.id/id/eprint/16927

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