ANALISIS PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS DALAM MENILAI KEBANGKRUTAN PT SRITEX 2018-2024

ADELIA, NUR PRIYANINGSIH (2026) ANALISIS PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS DALAM MENILAI KEBANGKRUTAN PT SRITEX 2018-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Kinerja keuangan perusahaan menjadi dasar penting dalam menilai keberlangsungan usaha, terutama melalui rasio profitabilitas, likuiditas, dan solvabilitas yang berfungsi mengukur kemampuan menghasilkan laba, memenuhi kewajiban, serta melihat struktur permodalan. Ketiga rasio ini sangat relevan dalam menilai kebangkrutan, khususnya selama masa pandemi COVID-19. Penelitian ini bertujuan menganalisis perkembangan rasio profitabilitas, likuiditas, dan solvabilitas PT Sritex periode 2018–2024 serta dampak pandemi terhadap perubahan rasio tersebut. Metode yang digunakan adalah deskriptif kualitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia dan publikasi resmi PT Sritex. Analisis dilakukan melalui perhitungan rasio keuangan untuk menilai stabilitas dan keberlangsungan usaha. Hasil penelitian menunjukkan bahwa profitabilitas PT Sritex menurun signifikan pada masa pandemi, likuiditas melemah, dan solvabilitas meningkat seiring bertambahnya beban utang. Ketiga temuan tersebut mengindikasikan meningkatnya risiko finansial dan kebangkrutan pada perusahaan. ABSTRACT The financial performance of a company serves as an essential basis for assessing business continuity, particularly through profitability, liquidity, and solvency ratios, which function to measure the ability to generate profit, meet short-term obligations, and evaluate capital structure. These ratios are highly relevant in assessing bankruptcy, especially during the COVID-19 pandemic. This study aims to analyze the development of profitability, liquidity, and solvency ratios of PT Sritex for the period 2018–2024 and to examine the impact of the pandemic on the changes in these ratios. The research employs a descriptive qualitative method using secondary data derived from annual financial statements obtained from the Indonesia Stock Exchange and official publications of PT Sritex. The analysis is conducted using financial ratio calculations to assess the company’s stability and business sustainability. The results indicate that the profitability of PT Sritex declined significantly during the pandemic, liquidity weakened, and solvency increased due to rising debt burdens. These findings suggest a heightened financial risk and a greater for bankruptcy within the company.

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