Bagaimana Kinerja Keuangan BUMN Karya Indonesia?
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Abstract
Penelitian ini bertujuan untuk menganalisis kondisi kinerja keuangan 4 empat perusahaan BUMN Karya Indonesia yang dilatarbelakangi oleh isu yang telah diungkapkan pada media pemberitaan yaitu; menurunnya kinerja kuangan serta sulitnya BUMN karya di Indonesia dalam melunasi kewajibannya. 4 empat perusahaan BUMN Karya yang menjadi objek penelitian ini adalah PT. Wijaya Karya Persero, PT. Adhi Karya Persero, PT. Waskita Karya Persero dan PT. PP Persero. Penelitian ini menggunakan analisis laporan keuangan dengan metode rasio keuangan untuk mengetahui kondisi kinerja keuangan dengan periode pengamatan selama 5 tahun dimulai tahun 2019 hingga tahun 2023. Penelitian ini menggunakan 3 rasio keuangan yang masing masing mewakili aspek kinerja keuangan yang meliputi; rasio profitabilitas yang terdiri dari rasio return on asset (ROA) dan return on equity (ROE), Rasio likuiditas yang menggunakan rasio lancar dan rasio solvabilitas yang terdiri dari; debt to equity rasio (DTE) dan debt to asset rasio (DTA). Hasil penelitian menunjukan terjadi penurunan kinerja keuangan sepanjang tahun 2019 hingga tahun 2023 terutama dilihat dari aspek profitabilitas dan solvabilitas. Hasil penelitian juga menunjukan bahwa PT. Waskita Karya merupakan BUMN karya yang perlu untuk mendapatkan perhatian khusus karena memiliki kinerja keuangan yang paling tidak memuaskan diantara BUMN karya lainnya
Kinerja Keuangan, Profitabilitas, Likuiditas, Solvabilitas
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