PENGARUH RASIO PROFITABILITAS DALAM ANALISIS KOMPARATIF KINERJA KEUANGAN PT. PLN (PERSERO) BERDASARKAN LAPORAN KEUANGAN PERIODE 2020-2023

Abstract

The company quantitative achievements can be seen from its financial performance which reflects the company’s ability to manage resources effectively and efficiently. Financial performance can be measured using financial rations. Companies or organizations usually prepare financial reports to provide information about financial performance to stakeholders such as owners, investors, employees, creditors and other related parties. This research aims to assess the financial performance of PT PLN Persero to examine financial performance in the period 2020-2023. This research method uses descriptive methods. This research uses data collected from financial reports for the period 2020-2023. Financial reports can be used to collect this data, which can be obtained from the official website of PT PLN Persero. Te main focus of this research is on profitability rations. The results of the analysis sow good financial performance. Profitability can be assessed using the following methods : Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM).