%O Tujuan penelitian ini adalah untuk menilai kinerja keuangan dan kemampuan perusahaan dalam menutupi kewajiban jangka pendeknya dengan menggunakan rasio likuiditas pada PT. Kimia Farma Tbk periode 2018-2022. Penelitian ini menggunakan metode deskriptif kualitatif dengan sumber data penelitian ini berupa laporan keuangan tahunan PT. Kimia Farma Tbk selama tahun 2018-2022. Adapun hasil penelitian ini untuk menilai adanya peningkatan dan penurunan kinerja keuangan perusahaan selama lima periode. Dalam perhitungan CR selama lima periode sebesar 108,4% dengan standar penilaian kinerja keuangan berada dalam keadaan cukup baik yang artinya perusahaan cenderung mampu menutupi kewajiban lancarnya yang mendekati jatuh tempo. Dalam perhitungan QR selama lima periode sebesar 67% dengan standar penilaian kinerja keuangan berada dalam keadaan cukup baik yang artinya aktiva lancar perusahaan mampu menutupi kewajiban lancarnya tanpa mengikutsertakan persediaannya. Dan dalam perhitungan CAR selama lima periode sebesar 27% dengan standar penilaian kinerja keuangan berada dalam keadaan cukup baik yang artinya kas Perusahaan mampu menutupi kewajiban lancarnya.
%T PENILAIAN KINERJA KEUANGAN PADA 
PT. KIMIA FARMA TBK
 DENGAN MENGGUNAKAN RASIO LIKUIDITAS 
PERIODE 2018-2022
%X The aim of this research is to assess the company's financial performance and ability to cover its short-term liabilities using the liquidity ratio at PT Kimia Farma Tbk for the 2018-2022 period. This research uses a qualitative descriptive method with the data source for this research being the annual financial report of PT. Kimia Farma Tbk during 2018-2022. The results of this research are to assess the increase and decrease in the company's financial performance over five periods. In the CR calculation for five periods, it was 108.4%, with financial performance assessment standards being in quite good condition, which means that the Company tends to be able to cover its current obligations approaching autumn. In the QR calculation for five periods, it was 67% with financial performance assessment standards being in quite good condition, which means that the Company's current assets were able to cover its current liabilities without including its inventory. And in calculating the CAR for five periods of 27% with financial performance assessment standards it is in quite good condition, which means the Company's cash is able to cover its current liabilities.
%D 2024
%I UNIVERSITAS SULTAN AGENG TIRTAYASA
%A FIRDA FITRIANA
%L eprintuntirta41433
%K Financial Performance, Liquidity, Evaluation
Kinerja Keuangan, Likuiditas, Penilaian