Analisis Pengaruh Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT Adhi Guna Putera

Abstract

This study aims to determine the profitability ratios to assess the financial performance of PT Adhi Guna Putera. PT Adhi Guna Putera's financial reports from 2017 to 2021 are the source of the data. The author reveals that because the industry's average norm is still below the threshold, financial performance is still below standard. Financial performance for net profit margin, return on equity, and return on investment was in poor condition because the profitability ratios achieved were still below the average industry norm. The average net profit margin value of PT Adhi Guna Putera is 7.7 percent, in this case it can be said that it is not good because it is still below the industry standard average. The average value of return on equity for PT Adhi Guna Putera is 25.42 percent, in this case it can be said that it is not good because it is still below the industry standard that has been set at 40 percent. PT Adhi Guna Putera's average return on investment is 10.48 percent, in this case it can be said that it is not good because it is still below the industry standard average that has been set at 30 percent. It is important to increase revenue and reduce costs effectively to increase profitability, resulting in improved financial performance and higher profits. Businesses must manage costs more carefully and effectively to increase their ability to increase profitability in the future.