ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN PADA PT ADARO ENERGY TBK PERIODE (2018-2021)

This research aims to assess the financial performance of PT Adaro Energy Indonesia Tbk for the period 2019-2021. The method employed in this study is quantitative descriptive. Data analysis techniques include liquidity ratios, activity ratios, solvency ratios, profitability ratios, and growth ratios. The results indicate that the company exhibits performance fluctuations from year to year. Overall, liquidity ratios appear relatively healthy, although there was a decline in the quick ratio in 2020. Activity ratios suggest suboptimal performance, particularly in total asset turnover below industry standards, although inventory turnover shows favorable performance. Solvency ratios indicate a tendency towards financial health, although the debt-to-equity ratio experienced a decline in 2020. Profitability ratios reflect unstable performance, especially with ROA and ROE often falling below industry standards. Meanwhile, growth ratios show variability, with relatively healthy EPS but a decline in DPS in 2020.