Analisis Rasio Keuangan Pada Dua Hotel Di Kota Merauke

Yohanes Bosco Nambut; Martin Timisela; Khatarina Wambon

Penulis

Yohanes Bosco Nambut Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke
Martin Timisela Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke
Khatarina Wambon Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke

Kata Kunci:

Performance, Liquidity, Profitability

Abstrak

Based on the results of analysis show that the performance of Two Hotel measured using liquidity ratios and profitability ratios decreased from 2016-2016.

Performance two hotel Merauke is measured using the liquidity ratio has decreased from year 2014-2016 consists of current ratio has decreased, and this is because the total current assets has increased and decreased. Meanwhile, the cash ratio from year 2014- 2016 has increased, this is because the total cash and cash equivalents increased. Performance two Hotel in Merauke is measured using profitability ratios decreased from the year 2014-2016 consists of gross profit margin has decreased , this was due to the increase in gross profit is smaller than the increase in operating revenue. Operating profit margin has decreased, this was due to an increase in income before income tax is less than the increase in operating revenue. Net profit margin has decreased, this was due to the net profit after income tax increase greater than the increase in operating revenue. The total assets turnover has decreased, this was due to the decrease in total assets is greater than the increase in operating revenue. Return on investment has decreased, this was due to an increase in total assets greater than the increase in net profit after income tax. The hypothesis of this was rejected because of the financial performance.

Unduhan

Data unduhan tidak tersedia.

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