ii ABSTRAK
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA PT. ASTRA INTERNATIONAL
Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan PT. Astra International Tbk ditinjau dari rasio keuangandanpengaruh rasio profitabilitas secara parsial terhadap kinerja keuangan PT. Astra International Tbk tahun 2011-2015. Objek penelitian ini adalah PT. Astra International Tbk.
Teknikanalisis data melalui analisis deskriptif dengan menggunakan analisisrasio, dan uj-t. Jenis data penelitianberupa data sekunder-kuantitatifdalambentuk laporan keuangan auditedPT. Astra International Tbkperiode tahun 2011-2015.
Hasil penelitian ini membuktikan bahwa kinerjakeuanganberdasarkanrasiolikuiditas, rasioaktivitas,
danrasioprofitabilitasmenunjukkankinerjakeuangankurangbaik,
tetapimelaluirasiosolvabilitasmenunjukkankinerjakeuangancukupbaik. Secara parsial rasio profitabilitasberpengaruh signifikanterhadapkinerjakeuanganPT. Astra International Tbk..
Kata Kunci : AnalisisRasioKeuangan, KinerjaKeuangan, RasioLikuiditas,
RasioSolvabilitas, RasioAktivitas, RasioProfitabilitas, Uji-t
iii ABSTRACT
FINANCIAL RATIO ANALYSIS IN ASSESSING THE FINANCIAL PERFORMANCE IN PT. ASTRA INTERNATIONAL Tbk
LISTED IN INDONESIA STOCK EXCHANGE
This study aims to identify and analyze financial performance PT. Astra International Tbk in terms of financial ratios and partially influence profitability ratios. The object of this research is PT. Astra International Tbk.
Data analysis techniques through descriptive analysis using ratio
analysis, and t-test. The type of research data is quantitative secondary data in
the form of audited financial statements PT. Astra International Tbk in the period 2011-2015.
The results of this study demonstrate that financial performance by liquidity ratios, activity ratios, and profitability ratios showed poor financial performance, but by solvency ratio shows the financial performance was quite good. Partially profitability ratios significantly influence financial performance PT. Astra International Tbk.
Keywords: Financial Ratio Analysis, Financial Performance, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio, t-test
