PENULIS

Daniel Niscon Simanjuntak, Muliana Siringoringo

TANGGAL

20 Februari 2026

ABSTRAK

Financial statements are very important information obtained in a company. These financial statements are used as a tool to measure the company's financial performance. The company's financial performance can be measured using ratios. The financial ratios used by the author are liquidity ratio, solvency ratio and profitability ratio. The ratio will determine the company's financial condition in making decisions. Quantitative methods are data in the form of numbers that can be calculated. In this study, the data that the author uses is data from processed results which are financial statement data from 2019-2021. So that from the results of this study, the author can provide input on the financial ratios used and provide additional and suggestions in making decisions. Keywords: Financial Statement Analysis, Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio

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