Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas PT Bukit Asam Tbk Tahun 2019-2021

Abstract

Analysis of a company's financial statements basically wants to know the level of profitability (profit), the level of soundness of the company and the level of efficiency of the financial performance of a business. In analyzing financial statements, financial analysis tools are needed, one of which is to use financial ratios. In this study the authors use one of the ratio analysis, namely the ratio of profitability. Analysis of profitability ratios is needed to assess the financial condition and ability of the company in terms of earning profits. The formulation of the research problem is how the financial condition at PT. Bukit Asam Tbk in terms of profitability ratio analysis. The purpose of this study was to determine the financial condition at PT. Bukit Asam Tbk reviewed based on profitability ratio analysis. The data source used is secondary data, namely the financial statements of PT. Bukit Asam Tbk for the period 2019 to 2021. The research results obtained show that the development of the level of profitability ratios which includes return on assets, return on equity, gross profit margin and net profit margin has increased and decreased every year. The increase and decrease was due to changes in the increase and decrease in profits and total assets