Analisis Rasio Solvabilitas untuk Mengukur Kinerja Keuangan di PT Perkebunan Nusantara IV Medan

Abstract

This study aims to determine the financial performance of PT Perkebunan Nusantara IV Medan from 2020-2021 as measured using the solvency ratio. The data used in this research is in the form of financial statements of PT Perkebunan Nusantara IV Medan from 2020-2021. The analytical method in this research is descriptive analysis method. From the results of data analysis, it shows that the financial solvency level of PT Perkebunan Nusantara IV Medan, as measured using the debt to assets ratio from 2020-2021, is on average 57,23%%, indicating a bad condition because the ratio is above the industry standard of 35%. PT Perkebunan Nusantara IV Medan's financial debt to equity ratio from 2020-2021 on average is 135.83%, indicating that conditions are not good because the ratio is above the industry standard of 80%.