Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. GoTo Gojek Tokopedia Tbk Periode 2020–2023
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This study aims to evaluate the financial performance of PT GoTo Gojek Tokopedia Tbk during the 2020–2023 period using a financial ratio analysis approach, including liquidity, solvency, and profitability ratios. The data were obtained from the company’s annual financial reports. The results show that the liquidity ratios are healthy, with the cash ratio consistently above 1, reaching 2.91 in 2020 and remaining above 1.9 in 2023. Solvency ratios, although still within acceptable thresholds (DAR between 10–34%, DER between 0.12–0.51), show a rising trend in liabilities and declining equity that warrants attention. Meanwhile, profitability ratios reflect an unhealthy condition, with Return on Assets (ROA) consistently negative and hitting -167.33% in 2023, and Return on Equity (ROE) reaching -253.41% in the same year. Overall, approximately 66% of key financial indicators (solvency and profitability) show unhealthy conditions, while 34% (liquidity) remains in a strong position. These findings offer critical insights for management and stakeholders in planning strategic financial improvements.
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