Analisis Rasio Solvabilitas sebagai Alat Penilaian Kinerja Keuangan pada PT. Central Omega Resources Tbk Tahun 2021-2023

Abstract

The purpose of this study was to discuss the analysis of leverage risk at "PT Central Omega Resources" (Persero) Tbk. The author uses quantitative methods. The type of data used is secondary data obtained from the publication report of "PT Central Omega Resources" (Persero) Tbk for the period 2021 to 2023. The results of this study indicate that the Debt To Ratio can be said to be less healthy because it is above the industry's financial performance provisions of 35%. Debt To Equity Ratio is in good criteria because the average value is below the financial performance requirements, which is below 90%. Times Interest Earned Ratio is in good condition because its value is above the industry standard of 10 times. This means that the company is able to pay interest with available earnings before interest and taxes. Fixed Change Coverage is in bad condition because the value is below the industry standard, namely 10 times. Long term debt to Equity is in good condition because the company is below financial industry standards.