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Makalah Rasio Likuiditas

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  • , Nuraeni

Abstract

Rasio likuiditas merupakan rasio yang menggambarkan kemampuan perusahaan dalam memenuhi kewajiban (utang) jangka pendek. Artinya apabila ditagih, perusahaan akan mampu memenuhi utang tersebut terutama utang yang sudah jatuh tempo. Dan perhitungann rasio likuiditas memberikan cukup banyak manfaat bagi berbagai pihak yang berkepentingan terhadap perusahaan. Pihak yang paling berkepentingan yaitu pemilik perusahaan dan manajemen perusahaan. Kemudian, pihak luar perusahaan juga memiliki kepentingan seperti pihak kreditor atau penyedia dana bagi perusahaan, misalnya perbankan, atau juga pihak distributor atau supplier yang menyalurkan atau menjual barang yang pembayarannya secara angsuran kepada perusahaan. Maka dalam hal ini perhitungan rasio likuiditas tidak hanya berguna bagi perusahaan, namun juga bagi pihak luar perusahaan.

Suggested Citation

  • , Nuraeni, 2022. "Makalah Rasio Likuiditas," OSF Preprints uc3np, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:uc3np
    DOI: 10.31219/osf.io/uc3np
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