ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT TELKOM INDONESIA TBK PERIODE 2020-2024

Salsabilla Hanik  Nur Abidah; Featy  Octaviany

doi:10.34127/jrakt.v11i1.2326

Authors

Salsabilla Hanik Nur Abidah Politeknik LP3I Jakarta
Featy Octaviany Politeknik LP3I Jakarta

DOI:

https://doi.org/10.34127/jrakt.v11i1.2326

Keywords:

Analysis, Ratio Liquidity, Ratio Solvency, Ratio Profitability

Abstract

Financial ratio analysis is a method used to analyze a company's financial condition and performance by comparing one account with another account in the financial statements. The background of this study is to determine the condition of the company's financial statements as well as the liquidity, solvency, and profitability ratios. The research method used is a quantitative descriptive method, namely data that presents information about the amount or magnitude of a variable in the form of numbers or quantities in the form of financial statements for the period 2020 - 2024 at PT Telkom Indonesia Tbk. The data analysis method used is the horizontal analysis method, an analysis carried out by comparing financial statements for several periods. From the calculation results, it can be concluded that the liquidity ratio of PT Telkom Indonesia (Persero) Tbk in the period 2020 to 2024 only has a cash ratio that is in accordance with the ratio assessment score stated in the BUMN KMK with an assessment score of 5, and Telkom's quick ratio has a ratio value greater than the ratio value of PT Indosat Ooredoo Hutchison Tbk (ISAT). In terms of solvency ratios, Telkom's DAR and DER ratios are smaller than Indosat's ratio value, while Telkom's long-term debt to equity ratio in the period 2020 to 2024 has a ratio value smaller than Indosat's ratio value. In terms of profitability ratios, Telkom's ROA in the period 2020 to 2024 has a ratio value greater than Indosat's ratio value and ROE in all periods is in accordance with the ratio assessment score stated in the BUMN KMK with an assessment score of 20.

References

Alfiyani, I., Ulfita, E. A. N., & Findiana, F. (2024). Rasio Solvabilitas. Jurnal Al-Fatih Global Mulia, 6(1), 65–74. https://jurnalglobalmulia.or.id/index.php/alfatih

Apriliana, D., Utari, S., Herdian, D., & Hanifa, R. (2024). Analisis Rasio Keuangan PT. Telkom Indonesia Tbk Periode 2018-2022. 2(2).

Hery, A. (2023). Memahami Laporan Keuangan dan Analisisnya. Jakarta: Papas Sinar Sinanti.

Indah, Y., & Tyas, W. (2020). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Elzatta Probolinggo. Jurnal Ilmiah Ilmu Ekonomi Dan Bisnis, 8(1), 28–39.

Litamahuputty, J. V. (2021). Analisis Kinerja Keuangan Koperasi Berdasarkan Rasio Likuiditas, Solvabilitas, Dan Profitabilitas. Intelektiva: Jurnal Ekonomi, Sosial & Humaniora, 2(08), 66–73.

Pranita, F. L. (2021). Pengaruh Good Corporate Social Responsibilit (CSR), Return On Assets (ROA), Return On Equity (ROE), Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan (Study Empiris Perusahaan yang Tercatat di LQ 45 Periode 2016-2018). 6. 12

Purwaningtyas, T., & Widyaningrum, P. R. E. (2025). Analisis Kinerja Keuangan pada PT Bank Central Asia , Tbk Berdasarkan Rasio Likuiditas , Solvabilitas ,. 10, 107–115.

Saragih, R. M., Rokan, M. K., & Inayah, N. (2024). Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk Tahun 2017-2021. 4(1), 108–132.

Sari, P. A., & Hidayat, I. (2022). Analisis Laporan Keuangan. Eureka Media Aksara, 1(69), 5–24.

Sastrawan, R., Pratiwi, N., Lestari, S., & Azmi, I. N. (2025). Analisis perbandingan kinerja perusahaan melalui rasio keuangan pada perusahaan industri makanan 1. 10.

Sujarweni, V. W. (2023). Analisis Laporan Keuangan: Teori, Aplikasi & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.