Abstract
The reason for this research is to examine the monetary presentation of PT. SMART, Tbk in 2018 - 2020 through monetary proportions by utilizing liquidity and benefit proportions. The liquidity proportion is used to measure the capacity of the organization to meet the expected current commitments. While the proportion of benefits is used to measure the capacity of the organization to generate benefits. This study uses quantitative and subjective types of information as well as additional sources of information, especially the fiscal report of PT. SMART, Tbk in 2018 - 2020 which combines balance sheets, financial statements and profit and loss. The analytical strategy used is the relative or level examination method, which is a procedure to dissect information by looking at the financial statements of at least three periods obtained from the company. Multiple linear regression analysis was used in this study, which was carried out using the SPSS version 22.0 application. The results obtained are that all of the 4 ratios affect the performance of PT. SMART's financial statements, especially on the Net Profit Margin although it is not too significant.
Published Version
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