Article Sidebar

Download
PDF
Statistic
Read Counter : 582 Download : 213

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose: This study analyzes PT Fastfood Indonesia, Tbk (KFC) 's financial condition through liquidity and profitability ratios. The goal is to evaluate the company's liquidity management and the efficiency of using assets and equity capital to generate profits.


Research Design and Methodology: This study uses a quantitative descriptive design with secondary data from the financial statements of PT Fastfood Indonesia, Tbk (KFC). The analysis was carried out by calculating the current ratio, quick ratio, cash ratio, return on assets (ROA), and return on equity (ROE) and comparing them with industry standards.


Findings and Discussion: The results show that the company's current ratio is poor, indicating potential difficulties in meeting short-term obligations. However, the quick ratio and cash ratio show sufficient liquidity. Regarding profitability, ROA indicates the efficient use of assets, while ROE suggests the company's inability to optimize equity capital to generate profits.


Implications: These findings suggest improving the current ratio and ROE to improve financial stability. This study also contributes to the literature related to the financial performance of franchise companies, with suggestions for further research involving more companies and considering external factors.

Keywords

Financial Performance Profitability Liquidity

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Noy, I. (2023). The company’s financial performance in terms of liquidity and profitability. Advances in Management & Financial Reporting, 1(2), 71–82. https://doi.org/10.60079/amfr.v1i2.99
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Agustina, I. T. (2018). Analisis rasio likuiditas, solvabilitas dan rentabilitas untuk mengukur kinerja keuangan PT. Antam (Persero) Tbk. tahun 2014-2016. Universitas Mercu Buana Yogyakarta. http://eprints.mercubuana-yogya.ac.id/1934/
  2. Any, F., Ulfah, Y., & Nadir, M. (2017). Analisis rasio likuiditas, solvabilitas dan rentabilitas dalam menilai kinerja keuangan pada perum damri setasiun samarinda. Skripsi. Fakultas Ekonomi Universitas Mulawarma, Tidak Dipublikasikan. https://www.academia.edu/download/32130975/21-18-1-PB-1(RASIO_KEUANGAN).pdf
  3. Arab, R. O., Masoumi, S. S., & Asoumi, B. A. (2015). Financial performance of the steel industry in India: A critical analysis. Middle-East Journal of Scientific Research, 23(6), 1085–1090. https://www.academia.edu/download/38611617/15.pdf
  4. Astuti, W. (2018). Analisis rasio likuiditas, solvabilitas rentabilitas dalam menilai kinerja keuangan koperasi Lepp M3 “Mino Lestari. Oikonomia: Jurnal Pendidikan Ekonomi, 2(4), 27868. https://www.neliti.com/publications/27868/analisis-rasio-likuiditas-solvabilitas-rentabilitas-dalam-menilai-kinerja-keuang
  5. Brigham, E. F., & Houston, J. F. (2015). Fundamentals of financial management, concise 8th edition. Mason, OH: South-Western, Cengage Learning. https://doi.org/https://faculty.fiu.edu/~keysj/fin3403syl_S17.pdf
  6. Dewi, M. (2017). Analisis rasio keuangan untuk mengukur kinerja keuangan PT Smartfren Telecom, Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 1–14. http://ejournal.fekon-unima.ac.id/index.php/JAK/article/view/250
  7. Fahmi, I. (2013). Analisis laporan keuangan: Alfabeta. Bandung.
  8. Fahmi, I. (2018). Pengantar manajemen keuangan: teori dan tanya jawab. Bandung: Alfabeta.
  9. Gendro Wiyono, H. K. (2017). Manajemen keuangan lanjutan: Berbasis Corporate Value Creation.
  10. Hajar M, S. (2019). Analisis rentabilitas untuk mengukur kinerja keuangan pada koperasi pegawai republik indonesia kantor departemen agama di kabupaten Gowa. Universitas Negeri Makassar. http://eprints.unm.ac.id/13990/
  11. Horne, J. C. Van, & Wachowicz, J. M. (2012). Principles of financial management. Jakarta: Salemba Empat.
  12. Martono, A. (2010). Manajemen Keuangan.
  13. Mirnawati, L., Wuryanti, L., & Purwanto, B. (2015). Pengaruh likuiditas dan profitabilitas terhadap kinerja keuangan PT Aneka Gas Industri Natar Lampung Selatan. Jurnal Riset Akuntansi Dan Manajemen Malahayati, 4(2). http://www.ejurnalmalahayati.ac.id/index.php/risetekonomi/article/download/1199/963
  14. Munawir, S. (2004). Analisis laporan keuangan, Edisi Ke-4, Liberty, Yogyakarta. Ikatan Akuntansi Indonesia (IAI).
  15. Prabowo, S. R., & Maslikha, E. (2014). Analisis likuiditas dan rentabilitas keuangan bank dalam menilai kinerja bank syariah mandiri (studi kasus pada PT Bank Syariah Mandiri tahun 2003-2009). STAR, 11(2), 23–33. http://jurnalstar.stembi.ac.id/index.php/jurnalstar/article/view/52
  16. Pratama, H. A. H. (2016). Analisis kinerja keuangan berdasarkan rasio likuiditas, solvabilitas, dan rentabilitas pada koperasi tahun 2011-2015. Skripsi. Universitas Sanata Dharma, Yogyakarta. https://unars.ac.id/ojs/index.php/growth-journal/article/view/89
  17. Priastuti, S., & Lestariningsih, M. (2016). Analisis perbandingan laporan keuangan untuk menilai kinerja perusahaan waralaba makanan cepat saji. Jurnal Ilmu Dan Riset Manajemen (JIRM), 5(5). http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/download/655/666
  18. Rizkiani, D. N. (2017). Penilaian kinerja keuangan berdasarkan analisis rentabilitas. JMK (Jurnal Manajemen Dan Kewirausahaan), 2(1), 44–49. http://ejournal.uniska-kediri.ac.id/index.php/ManajemenKewirausahaan/article/view/261
  19. embiring, H. (2018). Analysis of liquidity, solvency, and profitability ratios to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk. Jurakunman (Jurnal Akuntansi Dan Manajemen), 13(2). http://www.jurakunman.stiesuryanusantara.ac.id/index.php/jur1/article/view/52
  20. Septhina, A. A. (2016). Analisis pengaruh likuiditas terhadap kinerja keuangan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Universitas Muhammadiyah Surakarta. http://eprints.ums.ac.id/id/eprint/40169
  21. Sihombing, A. A. (2017). Analisis rasio likuiditas, solvabilitas, dan rentabilitas untuk mengukur kinerja keuangan pada koperasi studi kasus di KPRI XX. Yogyakarta: Universitas Sanata Dharma. https://repository.usd.ac.id/11713/1/122114116.pdf
  22. Siregar, L. S. (2017). Pengaruh current ratio dan quick ratio terhadap return on investment pada PT. Fast Food Indonesia Tbk. Periode 2007-2016. IAIN Padangsidimpuan. http://etd.iain-padangsidimpuan.ac.id/id/eprint/6040
  23. Sunandar, D. M. (2019). Analisis kinerja keuangan berdasarkan rasio likuiditas, solvabilitas dan rentabilitas pada koperasi sekolah menengah kejuruan 6 Bandung tahun 2015-2016. Jurnal Indonesia Membangun, 20(02), 44–53. https://jurnal.inaba.ac.id/index.php/JIM/article/view/374
  24. Tunas, B. J. (2016). Analisis rasio likuiditas, rasio rentabilitas ekonomi dan rentabilitas modal sendiri untuk menilai kinerja pada PT Fastfood Indonesia Tbk (KFC). Jurnal Manajemen Dan Bisnis, 1(02). http://ejournal.fekon-unima.ac.id/index.php/JAK/article/view/250
  25. Yameen, M., & Pervez, A. (2016). Impact of liquidity, solvency, and efficiency on profitability of steel authority of India limited. International Journal of Accounting Research, 42(3968), 1–10. https://platform.almanhal.com/Files/Articles/96589