Financial Ratio Analysis As A Measurement Tool For Financial Performance Assessment at PT. Pegadaian (Persero) Jakarta Head Office

Abstract

The company's performance is a picture of a company's financial condition. Financial ratio analysis is a number derived from the comparison of the financial statement items with more posts that have a relationship that is relevant and significant. The scope of this research is financial ratios PT. Pegadaian (Persero) headquarters in Jakarta in 2019 until 2021. The sample used in this study are the financial statements of the balance sheet and income statement from 2019 to 2021. For this study the author using secondary data gathered through technical documentation, while the technique of data analysis in this research is descriptive quantitative method. Based on the results of the discussion can be concluded that the financial performance of PT. Pegadaian (Persero) Jakarta headquarters, as measured by the liquidity ratio is good based on the standard ratio is above 1, while the ratio of financial debt and profitability ratios remain below 1. The advice given, the company should keep the optimal level of liquidity ratios in order to avoid too high levels of liquidity, because liquidity is too high indicates excessive current assets in companies that should be used efficiently to improve the return.