PENILAIAN KINERJA KEUANGAN BERDASARKAN ANALISIS RENTABILITAS PADA CV. PELITA ABADI: STUDI KASUS

Abstract

The purpose of this study is to analyze the assessment of financial performance based on profitability analysis at CV. Pelita Abadi. This study is a descriptive study. Conducting financial statement analysis with financial ratios, namely Economic Profitability and Equity Profitability. The results of the study indicate that from the calculation of Profit Margin, it is clear that there has been a decline from year to year. The causal factor is because Net Operating Income has decreased significantly while Net Sales has increased less significantly. While the calculation results of Turnover Of Operating Assets appear quite stable (a relatively small increase), but in terms of asset usage, CV. Pelita Abadi is less able to carry out efficiency, this can be seen from the Operating Assets used from year to year have increased. From the calculation of Equity Profitability, there has also been a decline which is caused by the net profit received getting smaller or decreasing from year to year.