TINJAUAN RASIO KEUANGAN PADA PT. ACSET INDONUSA TBK PERIODE 2013-2016

Abstract

The financial statements are one of the important sources of information and media used by corporate managers in the decision making process. PT ACSET Indonusa Tbk is the first construction company to offer its shares to the public on June 24, 2013. 2017 PT ACSET Indonusa Tbk acquires infrastructure projects in the form of Jakarta-Cikampek toll road with 49% portion of work. This study aims to analyze the financial ratios of PT. ACSET Indonusa Tbk period 2013-2016. The research method used is quantitative method and descriptive method. The results showed the liquidity ratio of PT. ACSET Indonusa Tbk is in good condition that the company can pay its current liabilities by using current assets, current assets minus inventories and cash. The company's solvability ratio is said to be less good, because it is above average of the industry > 50%, meaning the company's assets are financed by debt. The ratio of activity is below the industry average, it indicates that the use of assets is less good to generate sales. The latter profitability ratios are below average of industry, this indicates that the company is in poor condition, this causes the company must increase profit by reducing costs such as general and administrative costs, final tax costs and financial costs.