ANALISIS LIKUIDITAS PADA PT ADHI KARYA (PERSERO) TBK TAHUN 2018-2021

This study aims to determine the financial performance of PT Adhi Karya (Persero) Tbk as measured by Current Ratio, Quick Ratio, and Cash Ratio in 2018-2021. The analytical tool used is Liquidity Ratio (Current Ratio, Quick Ratio, and Cash Ratio). The data required is 4 years, namely from 2018 to 2021 obtained from the Indonesia Stock Exchange.The grand theories used are management accounting, financial statements, financial performance, financial ratios, liquidity ratios (current ratio, quick ratio and cash ratio).This research was conducted using the documentation method, namely collecting secondary data and the necessary reports, in the form of company financial reports on PT Adhi Karya (Persero) Tbk for 2018-2021 which were accessed through the official website of the Indonesia Stock Exchange www.idx.co.id and the analytical tool used is Liquidity Ratio (Current Ratio, Quick Ratio, and Cash Ratio). The data required is 4 years, namely from 2018 to 2021 obtained from the Indonesia Stock Exchange.The results of the study state that the liquidity ratio based on Current Ratio at PT Adhi Karya (Persero) Tbk in 2018-2019 has decreased thus the hypothesis is rejected, Current Ratio in 2019-2020 has decreased thus the hypothesis is rejected, Current Ratio 2020-2021 has decreased thus the hypothesis is rejected while the liquidity ratio based on Quick Ratio at PT Adhi Karya (Persero) Tbk in 2018-2019 has decreased thus the hypothesis is rejected, Quick Ratio in 2019-2020 has decreased thus the hypothesis is rejected, Quick Ratio in 2020-2021 has decreased thus the hypothesis is rejected and Liquidity ratio based on Cash Ratio at PT Adhi Karya (Persero) Tbk in 2018-2019 has decreased thus the hypothesis is rejected, Cash Ratio in 2019-2020 has decreased thus the hypothesis is rejected, Cash Ratio in 2020-2021 has increased thus the hypothesis is accepted