ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT.CAMIPINA ICE CREAM INDUSTRY Tbk

Abstract

This study aims to analyze the ratio of liquidity and profitability at PT. Campina Ice Cream Industry Tbk. The research method used is descriptive quantitative. The object of this research is the financial statements of PT. Campina Ice Cream Industry Tbk for the period 2020 - 2022. Data analysis techniques use inferential analysis methods. The results of this study indicate that based on the analysis of the liquidity ratio of PT Campina Ice Cream Industry Tbk, it has increased between 2020 and decreased between 2021 and 2022, seen from the decrease in current assets in 2022 and based on the ratio analysis of the Current ratio, Quick ratio, and Cash ratio . Meanwhile, based on the profitability ratio of PT Campina Ice Cream Industry Tbk, it has increased from 2020 - 2022 seen from the ratio analysis of Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return On Asset Ratio (ROA), and Return On Equity (ROE).