FINANCIAL PERFORMANCE OF STATE-OWNED PLANTATION COMPANY: THE CASE OF PT PERKEBUNAN NUSANTARA VII LAMPUNG

Abstract

This research aims to analyze the financial performance (liquidity, profitability, and solvability) and cash flow (operational, investment, and funding activity) of PT Perkebunan Nusantara VII Lampung in 2012 – 2016. The method used is a descriptive method with a quantitative approach. The type of data used is secondary data.
The results are Liquidity Ratio (Cash Ratio, Quick Ratio, and Current Ratio) of PT Perkebunan Nusantara VII decreased, the Profitability Ratio (Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin) fluctuated, and Solvability Ratio (Debt to Asset Ratio dan Debt to Equity Ratio) also fluctuated. Cash flow from the operational, investment, and funding activities of PT Perkebunan Nusantara VII in 2016 decreased.