CD Skripsi
Analisis Laporan Keuangan Sebagai Alat Penilaian Kinerja Keuangan Pada Cv. Muara Permai Di Pekanbaru
This research aims to determine and analyse financial performance starndards from the 2015-
2019 period. This research uses secondary data in the form of data obtained by the author through
statements of CV. Muara Permai in Pekanbaru required researchers to analyse liquidity, solvency,
profitability and activity. The results of the analysis show that the analysis of the financial statements of
CV. Muara Permai from the 2015-2019 period based on the ratio of liquidity, solvency, profitability and
activity are: 1) liquidity ratio analysis, current ratio gets “Bad” predicate; 2) analysisof the solvency
ratio, debt to total assets ratio got the”Very Good”predicate, and debt to equity ratio got the “ Very
Good” predicate; 3) analysis of profitability ratios, return on assets received the predicate “Bad”, return
on equity received the predicate “Bad”, gross profit margin received the predicate “Very Good”, and net
profit margin received the predicate “Not Good”; 4) analysis of activity ratios, total assets turnover
received the predicate “Not Good”, and working capital turnover received the predicate “Good”.
Keywords: Financial Performance, Liquidity, Solvency and Activity.
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