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Rasio Likuiditas

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  • amalia, Reski

Abstract

Rasio keuangan merupakan alat analisis untuk menjelaskan hubungan tertentu antara elemen yang satu dengan elemen yang lainnya dalam suatu laporan keuangan (financial statement). Analisis rasio keuangan merupakan salah satu teknik dalam menganalisis laporan keuangan untuk menilai kinerja keuangan suatu perusahaan dengan menghubungkan berbagai perkiraan yang terdapat pada laporan keuangan dalambentuk rasio keuangan yang menjelaskan kepada penganalisis mengenai keadaan atau posisi keuangan suatu perusahaan. Analisis rasio keuangan menurut Wild (2012:4) adalah bagian dari analisis bisnis atas prospek dan risiko perusahaan untuk kepentingan pengambilan keputusan dengan menstrukturkan tugas analisis melalui evaluasi atas bisnis lingkungan perusahaan, strateginya, serta posisi dan kinerja keuangannya.

Suggested Citation

  • amalia, Reski, 2021. "Rasio Likuiditas," OSF Preprints y83fr, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:y83fr
    DOI: 10.31219/osf.io/y83fr
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