Abstract:
This study carried out in April to June 2016 to PT Bersama Pasti Jaya. This study
aims to see how the development of the financial performance of PT Bersama Pasti Jaya
for 5 years since 2011 up to 2015. Financial ratios used is Quick Ratio, Current Ratio,
Debt to the total assets ratio, Debt to Equity Ratio( DER), Return on Investment( ROI),
Receivable Turnover, and Average Collection Period. financial ratios were analyzed is
based on the financial statements of the financial year 2011, 2012, 2013, 2014, and 2015.
Financial performance is one of the terms of which is often be monitored by
investors as investment. So that the presence of capital increase the company will produce
the level of higher profits. So is the company PT Bersama Pasti Jaya although the
company fluctuated in the profit but the company is still generate profit. But if capital left
to decline continues to it will indirectly bad on the ability company in generating profits,
so required information about the financial performance. To obtain materials and data
connection with the thesis writing this, the author of conduct research using qualitative
descriptive analysis, using analytical techniques financial ratios for analysis of financial
statements and methods of comparative analysis to know the development as well as
financial performance assessment of the company.
From research has been author was known that the financial performance of the
company PT Bersama Pasti Jaya ie liquidity ratio, Solvency, Profitability and activities,
can be described that each year financial performance of companies increasingly
decreased, but the company still can be categorized quite well as seen from the liquidity
ratio and solvency ratio, the company still can refer to meet short- term liabilities as well
as long term. If seen from the company' s ability in generating profit or profit to the year
enhancement. It describes the company has efficient because enchancement levels of
profit generated by the overall use of assets.