PENGARUH MODAL ASING TERHADAP KINERJA KEUANGANPENGARUH MODAL ASING TERHADAP KINERJA KEUANGAN (Studi kasus Pada PT. Karya Mandiri Di Bandar Lampung)
Abstract: The purpose of this
study was to determine the effect of increasing foreign equity to the level of
liquidity, solvency and profitability of the company and to determine the trend of
the use of
foreign capital and
the development of
liquidity, solvency and profitability. Based on the analysis we
concluded that the terms of the current ratio is seen to increase
liquidity shows that the increase in current
liabilities sector followed by
an increase in current assets
sector, but if dilikat
quick ratio is low, it can
be said that the company is too much to invest in inventory. Similarly,
if viewed from a low cash ratio indicates that the amount of cash money supply
too little or small company when compared to the amount of current debt. Where
a moment and ask the creditor to collect the
debt payments difficult
to meet these
obligations, from 2004
to 2006 ratio calculations showed
that the decrease
in security of
the rights of
creditors. This is indicated by the decline in the company's
solvency ratio of total assets to debt ratio, net worth to debt ratio,
proprietory ratio and net worth to debt ratio. This means that the company is
in a state
insolvabel means the
company can not
immediately meet long-term
financial liabilities if
the company is
liquidated. Therefore the company
improve its capital structure so as to increase the solvency and
profitability of the terms of the use of foreign capital to increase
profitability. This is due to the large amount of foreign capital invested in
the company. Then the company will be able to expand its business, until the
target profit (profit) is expected to be achieved due to the amount of capital
is in the company increases.
Keywords: Foreign equity,
Liquidity, Solvency, Profitability
Penulis: Habiburrahman, Panji
Adi Laksana, Haninun
Kode Jurnal: jpakuntansidd110092
