ANALISIS KOMPARATIF LAPORAN KEUANGAN UNTUK MENILAI TINGKAT LIKUIDITAS PADA PT FISHINDO KUSUMA SEJAHTERA (FKS) YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

In a company the level of liquidity is used as a measuring tool to assess how liquid the company is. The author conducts research to assess the level of corporate liquidity at PT. Multi Agro Tbk FKS 2014, 2015, 2016 and 2017 are based on financial statements consisting of balance sheet and income statement which are broken down into components of current assets, current debt, inventories, cash and cash equivalents, net sales and net working capital. This study uses liquidity ratio analysis. The purpose of this research is to find out how the level of company liquidity at PT. FKS Multi Agro Tbk. From the results of the analysis, it is known that the level of liquidity of the company PT. Multi Agro Tbk FKS shows an unfavorable ratio figure, because it does not meet the industry standard average. This can be seen from the average level of growth in current assets, current debt, inventories, cash and cash equivalents, net sales and net working capital per year.