ANALISIS RASIO PROFITABILITAS DAN RASIO LEVERAGE UNTUK MENILAI KINERJA PT XL AXIATA TBK

Juni Yanto; Syarifah Eka Yustin; Nova Wijaya; Rudy Lesmana Tjeng; Raden Yusepha

Juni Yanto
Syarifah E. Yustin STIE Mulia Singkawang
Nova Wijaya STIE Mulia Singkawang
Rudy Lesmana STIE Mulia Singkawang
Raden Yusepha STIE Mulia Singkawang

Keywords: Financial Statement Analysis, Financial Performance, Financial Ratio

Abstract

Profitability Ratio Analysis was conducted to measure the level of management effectiveness indicated by the profit generated in the company's sales and investment. Leverage ratio is done to measure the comparison between the funds prepared by the owner and funds from outside parties or creditors. This type of research is descriptive research. The method used in this research is the documentary method. This research was conducted at PT XL Axiata Tbk to determine the company's financial performance for the 2016-2020 period. This study obtained the results that the company's profitability ratio in 2019 was the best year compared to other years. The net profit margin in 2019 was 2.84 percent, the return on assets in 2019 was 1.14 percent and the return on equity was 3.37 percent. The company's Leverage Ratio in 2016 was a year that had better results compared to other years. The debt to asset ratio is 61 percent and the debt to equity ratio is 159 percent. The long term debt to equity ratio of 90 percent in 2017 is a good result compared to other years.