MENGETAHUI HASIL EVALUASI KINERJA KEUANGAN PERUSAHAAN BIG HIT ENTERTAINTMENT DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN

Nisapuri, Dina Yunanda (2021) MENGETAHUI HASIL EVALUASI KINERJA KEUANGAN PERUSAHAAN BIG HIT ENTERTAINTMENT DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN. Diploma thesis, Universitas Islam Kalimantan MAB.

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Abstract

Keuangan perusahaan merupakan salah satu sumber daya penting perusahaan yang harus terus ditinjau dan diperhatikan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan Big Hit Enterteintment dengan menggunakan perhitungan rasio keuangan. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan Big Hit Entertaintment dari tahun 2016-2018. Metode dalam penelitian ini adalah metode deskriptif kualitatif dengan analisis data rasio likuiditas (rasio lancar, rasio cepat, inventory net working capital, rasio kas, dan rasio perputaran kas), rasio solvabilitas (debt to asset ratio, debt to equity ratio, long term debt to equity ratio, time interest earned), rasio aktivitas (rasio perputaran sediaan, rasio perputaran modal kerja, fixed assets turn over, total assets turn over), dan rasio profitabilitas (profit margin on sale, rasio hasil pengembalian investasi, rasio hasil pengembalian ekuitas). Dalam hasil analisis data didapatkan bahwa 2016-2018 rasio lancar 588%, 275%, dan 207% di atas standar industri 200%, rasio cepat tahun 2018 203% di atas standar industri 150%, inventory net working capital tahun 2018 4% di bawah standar industri 12%, rasio kas 226%, 152%, dan 62% diatas standar industri 50%, dan rasio perputaran kas 25, 28, dan 36 kali diatas standar industri 10 kali. 2016-2018 debt to assets ratio 18%, 34%, dan 39% hanya tahun 2018 yang berada diatas standar 35%, debt to equity ratio 22%, 51%, dan 64% berada di bawah standar industri 90%, long term debt to equity ratio tahun 2016 dan 2017 4 kali dan 2018 2 kali di bawah standar industri 10 kali, time interest earned 38, 4, dan 5 kali hanya tahun 2016 yang diatas standar 10 kali. 2016-2018 rasio perputaran sediaan tahun 2018 58 kali di atas standar industri 20 kali, rasio perputaran modal kerja tahun 2 kali di bawah standar industri 6 kali, fixed assets turn over 16, 10, dan 6 kali diatas standar industri 5 kali, total assets turn over 2, 1, dan 1 kali hanya tahun 2016 di atas standar industri 2 kali. 2016-2018 profit margin on sale 42%, 45%, dan 38% diatas standar industri 20%, rasio hasil pengembalian investasi 47%, 40%, dan 34% diatas standar industri 30%, rasio hasil pengembalian ekuitas 58%, 61%, dan 55% di atas standar industri 40%. Corporate finance is one of the company's important resources that must be continuously reviewed and considered. This study aims to determine the financial performance of Big Hit Entertainment companies by using financial ratio calculations. The data used in this study are the financial statements of Big Hit Entertainment from 2016-2018. The method in this study is a qualitative descriptive method with data analysis of liquidity ratios (current ratio, quick ratio, inventory net working capital, cash ratio, and cash turnover ratio), solvency ratio (debt to asset ratio, debt to equity ratio, long term debt to equity ratio, time interest earned), activity ratio (inventory turnover ratio, working capital turnover ratio, fixed assets turnover, total assets turnover), and profitability ratios (profit margin on sale, return on investment ratio, return on equity ratio) ). In the results of data analysis, it was found that the 2016-2018 current ratio was 588%, 275%, and 207% above the industry standard of 200%, the fast ratio in 2018 was 203% above the industry standard of 150%, the inventory net working capital in 2018 was 4% below industry standard 12%, cash ratio 226%, 152%, and 62% above industry standard 50%, and cash turnover ratio 25, 28, and 36 times above industry standard 10 times. 2016-2018 debt to assets ratio of 18%, 34%, and 39% only in 2018 which was above the standard of 35%, debt to equity ratio of 22%, 51%, and 64% were below the industry standard of 90%, long term debt to equity ratio in 2016 and 2017 was 4 times and 2018 was 2 times below the industry standard 10 times, time interest earned 38, 4, and 5 times only in 2016 which was 10 times above the standard. 2016-2018 inventory turnover ratio in 2018 58 times above industry standard 20 times, year working capital turnover ratio 2 times below industry standard 6 times, fixed assets turnover 16, 10, and 6 times above industry standard 5 times, total assets turn over 2, 1, and 1 time only in 2016 above the industry standard 2 times. 2016-2018 profit margin on sale 42%, 45%, and 38% above industry standard 20%, return on investment ratio 47%, 40%, and 34% above industry standard 30%, return on equity ratio 58%, 61% , and 55% above the industry standard of 40%.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Analisis, Rasio Keuangan, dan Kinerja Keuangan. Analysis, Financial Ratio, and Financial Performance.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Depositing User: Dina Yunanda Nisapuri
Date Deposited: 21 Sep 2021 02:37
Last Modified: 21 Sep 2021 02:37
URI: http://eprints.uniska-bjm.ac.id/id/eprint/7484

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