Analisis Rasio Likuiditas pada PT. PLN (Persero) Area Surabaya Selatan

The financial statements are a reflection of the company’s performance at a certain period. If assess the financial statements, cannot reflect the actual performance of the company. Then needed an analysis to the company’s financial statements in order to know information about the company’s financial development. This study aims to determine the financial performance of PT. PLN (Persero) Area Surabaya Selatan using liquidity ratio analysis from 2012 to 2016. The data studied in the form of financial statements of PT. PLN (Persero) Area Surabaya Selatan from 2012 until 2016. This research method used to assess the financial performance at PT. PLN (Persero) Area Surabaya Selatan is the analysis of financial ratios that include liquidity ratio. The liquidity ratio can measure the company’s ability to meet its shirt-term liabilities. Balance sheet financial report 2012 to 2016 in PT. PLN (Persero) AreaSurabaya Selatan in liquidity ratio fluctuate up and down. The results of current ratio analysis, quick ratio, working capital to total assets ratio from 2012 to 2013 have increased significantly. But in 2014 until 2016 has decreased. Keyword: financial statements, liquidity ratios, current ratio, quick ratio, working capital to total assets rati