ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PERIODE 2010-2019 (Studi pada PT. Bukit Asam Persero Tbk, PT. Aneka Tambang Persero Tbk, dan PT. TIMAH Persero Tbk)

Abstract

PT. Bukit Asam Persero Tbk, PT. Aneka Tambang Persero Tbk, and PT. TIMAH Persero Tbk
are companies engaged in mining. This study aims to determine the company's financial performance
measured by eight financial ratios that are considered dominant ratios that can represent other
financial ratios based on the Decree of the Minister of State-Owned Enterprises No. KEP-100 / MBU
/ 2002. The analytical method used is qualitative with a descriptive approach. The results of this study
indicate that (1) PT. Bukit Asam Persero Tbk is superior to PT. Aneka Tambang Persero Tbk and PT.
TIMAH Persero Tbk. It can be said, PT. Bukit Asam received an almost perfect predicate. In other
words, PT. Bukit Asam Persero Tbk has a "HEALTHY" financial performance. (2) Furthermore, in
second place is PT. TIMAH Persero Tbk where financial performance is said to be "HEALTHY" is
more common in the current years. Although the financial performance was "LESS HEALTHY", PT.
TIMAH Persero Tbk can obtain a healthy financial performance again. (3) Compared with PT. Bukit
Asam Persero Tbk and PT. TIMAH Persero Tbk, PT. Aneka Tambang experienced financial
performance that tends to be "LESS HEALTHY" according to the Decree of the Minister of StateOwned
Enterprises
Number
KEP-100
/
MBU
/
2002.
"HEALTHY"
financial
performance
occurred
in

only
four
periods
out
of
the
ten
periods
analyzed