Analisis Kinerja Keuangan Ditinjau Dari Perspektif Likuiditas Pada CV.Anugerah Perdana Cabang Tolitoli

Abstract

The problem formula in this paper is whether financial performance is viewed from a liquidity perspective on the CV. Anugerah Perdana Tolitoli Branch in processing its business is able to meet its short-term obligations. The research aims to determine the financial performance of CV. Tolitoli Branch Prime Anugerah in the last 3 years, then this study uses Liquidity Ratios namely Current Ratio (Curren Ratio), Quick Ratio (Quick Ratio), Cash Ratio (Cash Ratio). From the results of research on the CV. Tolitoli Branch Anugerah Prime seen from the level of health of the company in meeting its short-term financials in 2016 to 2018 decreased or in the category of unfavorable, based on the results of the calculation of the Current Ratio (Curren Ratio) in 2016 of Rp 1.80 then rose in 2016 of Rp 1, 87, and experienced a decrease in 2018 of Rp 1.69. The results of this study experienced a decrease that occurred in the aspect of Current Ratio (Current Ratio) was caused by current debt which tends to be greater than in 2016-2018 compared to current assets owned by CV. Anugerah Perdana Tolitoli Branch.