ABSTRACT
Debora Ikaningsih Nugraheni. 216.03.048. Analysis of the Rentability Ratio as an Indicator and Measuring Instrument for Fulfilling Company Obligations. (Case of Study is on Trading Companies Listed on the Indonesia Stock Exchange (IDX) Period 2017-2019 on PT. Gajah Tunggal Tbk). Accounting Major STIE Trianandra. (Supervised by Jajang Cukmana and Endang Tri Hastuti).
PT. Gajah Tunggal Tbk in managing and controlling its obligations through solvency ratio analysis and the purpose of this research study is to understand and find out whether the company PT. Gajah Tunggal Tbk. can meet the company’s obligations during the period of 2017 to 2019. Population is derived from annual financial statements period 2017 to 2019 and the sample is taken through purposive sampling as 3 year data on debt, profit, capital and interest expense. Secondary data is a research instrument whereas available widely in internet at Indonesia Stock Exchange (IDX) site on financial statements of PT. Gajah Tunggal Tbk.
Research study results have been obtained and indicated that the analysis of the solvency ratio applying 6 indicators of the solvency ratio at the respected company, the average solvency ratio indicator is positive or above 0.00. So it can be concluded that H0 is accepted and H1 is rejected. It means that the company is in good condition, healthy for fulfilling its obligations.
Keywords; Rentability, ratio indicator