Pengukuran Kinerja Keuangan dengan Rasio Keuangan PT Kalbe Farma Tbk

Abstract

The purpose of this study was to determine how the calculation of liquidity ratios, solvency and profitability of PT Kalbe Farma Tbk. The data used is descriptive data in the form of financial statements, ie statements of financial position and income statement financial PT Kalbe Farma Tbk period 2010-2012 were obtained from the web: http://www.idx.co.id. The results showed that the liquidity ratio at PT Kalbe Farma Tbk is very good in ensuring the views of current liabilities current ratio of 439%, 368%, 341%, while the quick ratio of 276%, 234%, 194%, for the accounts receivable turnover ratio by 8,29 times 7.81 times, 5.61 times and inventory turnover ratio of 3.25 times, 3.29 times, 3.72 times. when viewed from the side of the solvency ratio, the company's financial performance in fairly good condition views of debt to total assets ratio of 19%, 23%, 23%, while the interest earned time is 86 times, 152 times, 133 times. whereas when viewed from the side of profitability, the financial performance of the company in good enough condition to generate earnings from year to year dilihaat of profit margin of 13%, 14%, 13%, for the asset turnover of 1,51 times, 1,43 times, 1,54 times, for a return on assets of 20%, 20%, 20%, and return on common stockholders' equity of 253%, 292%, 3,41%.