ANALISIS KINERJA KEUANGAN DITINJAU DARI ASPEK PROFITABILITAS DAN SOLVABILITAS PADA PT ANGKASA PURA I (PERSERO) MAKASSAR

Abstract

This study aims to determine the financial performance at PT. Angkasa Pura I (Persero) Makassar over the last 4 years since 2013 to 2016 by using financial ratio analysis. Ratios used is the ratio of Net Profit Margin (NPM). Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DTAR), and Debt to Equity Ratio (DTER). The results showed that PT. Angkasa Pura I (Persero) Branch Sultan Hasanuddin Airport in Makassar, in 2013 to 2016, Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), tend to decrease. The decrease in this ratio indicates a poor performance because the company was not optimal in producing profit / loss. While the ratio of Debt to Asset Ratio (DTAR) and Debt to Equity Ratio (DTER) have increased. The increase in this ratio indicates the company's performance is not good for the company less than the maximum to meet its obligations, both short term and long term.