Analisi Kinerja Keuangan pada PT Wijaya Karya (WIKA) Periode 2021-2023

Abstract

PT Wijaya Karya (Persero) Tbk is a company engaged in the construction sector that continues to play an active role in infrastructure development in Indonesia. In terms of reporting, PT Wijaya Karya (Persero) Tbk in carrying out its operational activities always makes and records every financial transaction. This study aims to determine the development of the financial performance of the company PT Wijaya Karya Karya based on the liquidity, solvency and profitability ratios in the period 2021-2023. The results of the liquidity ratio analysis study seen from the current ratio in 2021, 2022 and 2023 did not meet the standard ratio and the quick ratio in 2021, 2022 and 2023 did not meet the standard ratio. The results of the solvency ratio analysis seen from debt to asset in 2021, 2022 and 2023 did not meet the standard ratio and debt to equity in 2021, 2022 and 2023 met the standard ratio. And the results of the profitability ratio analysis seen from the net profit margin ratio in 2021, 2022 and 2023 meet the ratio standard, Return on assets in 2021, 2022 and 2023 do not meet the ratio standard and the results of return on equity in 202, 2022 and 2023 do not meet the ratio standard. From the conclusions obtained, it is recommended that PT Karya Wijaya continue to manage its finances well so that there is no decline that can cause the company to be unable to solve financial problems later and must maintain and improve financial performance and better financial governance.