ANALISIS LAPORAN KEUANGAN PT ASTRA AGRO LESTARI TAHUN 2011 SAMPAI 2015

Rahmalia Rahmalia, Maria Magdalena Pur Dwiastuti

Abstract


Abstract

PT Astra Agro Lestari is a leading oil palm plantation company in Indonesia established for 34 years and is headquartered in Jakarta, with a commitment to always produce high quality CPO products to meet market demand both domestically and abroad.
This research was conducted at Astra Agro Lestari Company from 2011 to 2015 with the main purpose in this research to know finance at PT Astra Agro Lestari listed on BEI in review from Financial Ratio Analysis. In this study the authors use quantitative data where data are expressed in the form of numbers, values in the magnitude of variables and types of secondary data. Based on the results of the discussion using the analysis of financial ratios in PT Astra Agro Lestari reviewed from the Liquidity Ratio in the measure of the current ratio of companies experiencing illikwid due to the availability of current assets is smaller than the debt smoothly. Solvency ratios have increased this indicates that the company's capital is able to pay all debts granted by creditors so that the company is in good condition or solvabel. The Company's activity ratio is still not good in the management of the receivables this affects the low sales and profit generated and the profitability ratio of the company has increased so that the financial condition of the company is said to be good.

Keywords: Financial statements, Liquidity Ratio, Solvency Ratio, Ratio Activity, Rentability Ratio

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