Analisis Rasio Likuiditas pada PT. Indofood Sukses Makmur Tbk Tahun 2019-2021

Abstract

The liquidity ratio is one of the most important ratios for a company. The company is said to be capable if it can handle short-term obligations in accordance with their maturity. This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT. Indofood Sukses Makmur Tbk. This research uses a quantitative descriptive approach. The data studied is in the form of financial reports at PT. Indofood Sukses Makmur Tbk from 2019 - 2021. The standard used is the industry standard liquidity ratio. From the results of the calculation of the average liquidity ratio, the performance conditions are quite good. This can be seen based on the calculation of the current ratio (Qurent Ratio) The condition of the company's financial performance is sufficient, the quick ratio (Quick Ratio) the condition of the company's financial performance is sufficient, the cash ratio (Cash Ratio) the condition of the company's financial performance is very good, the inventory ratio (Inventory To Networking Capital) the condition of the company's financial performance is very good.