Analisis Laporan Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas Sebagai Indikator Stabilitas Keuangan pada PT. Mayora Indah Tbk Periode 2023-2025
Keywords:
liquidity, solvency, financial stability, financial ratios, PT Mayora Indah TbkAbstract
This study aims to analyze the financial stability of PT Mayora Indah Tbk for the 2023-2025 period through liquidity and solvency ratios. The liquidity ratios used include the Current Ratio, Quick Ratio, and Cash Ratio, while the solvency ratios include the Debt to Asset Ratio and Debt to Equity Ratio. This research applies a quantitative descriptive approach using secondary data sourced from the audited annual consolidated financial statements of PT Mayora Indah Tbk officially published through the Indonesia Stock Exchange. The results show that the Current Ratio, Quick Ratio, and Cash Ratio consistently exceeded the industry standards throughout the research period, with averages of 323.50%, 233.01%, and 86.27% respectively, indicating a healthy liquidity condition. Meanwhile, the Debt to Equity Ratio also remained within a healthy range with an average of 66.97%, although the Debt to Asset Ratio consistently exceeded the maximum industry standard of 35% with an average of 39.98%, indicating a relatively high proportion of asset financing through debt. Overall, the financial stability of PT Mayora Indah Tbk during the 2023-2025 period can be categorized as fairly healthy, with its main strength in the liquidity dimension, while the solvency aspect, particularly the Debt to Asset Ratio, requires further attention from management.
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