Analisis Kinerja Keuangan Pada PT. Bumi Resources Tbk Tahun 2018-2021

Abstract

The objective of this study was to find out the financial performance of PT. Bumi Resources Tbk. in 2018 until 2021 viewed from liquidity ratio. In this research, the writer used financial statements as technique of data collection i.e., financial balance. The research method was descriptive quantative. Data analysis were financial statements of PT. Bumi Resources Tbk in 2018 until 2021 collected through websites on the internet then processed by the writer. Technique of data analysis used liquidity ratio calculation those were current ratio, quick ratio, and cash ratio. From the result, it could be concluded that the health condition of PT. Bumi Resources Tbk was unhealthy in 2018 until 2021. This was in line with the health company standard which was in score 5 with unhealthy category. That condition was caused by the decrease of current assets, i.e., cash, cash equivalents, inventories, and receivables, etc. which made PT. Bumi Resource Tbk under liquidation or unable to pay its debt and operational cost in 2018 until 2021.