ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Pada PT Panca Budi Idaman Tbk Periode 2015-2019)

This study aims to analysis financial ratios to assess financial performance at PT Panca Budi Idaman Tbk. The method used in this research is descriptive quantitative. The data source used is secondary data. The data analysis method used is financial ratio analysis which includes liquidity ratios, solvency ratios, activity ratios and profitability ratios. The results showed that the financial performance of PT Panca Budi Idaman Tbk in terms of liquidity ratio with the current ratio indicator in good condition, while the quick ratio was not good condition. Solvency ratio with indicators debt to assets ratio and debt to equity ratio in good condition. Activity ratio with the total assets turnover indicator is not in good condition, while the fixed assets turnover is in good condition. Profitability ratio with indicators net profit margin, return on asets and return on equity are not in good condition