Analisis Kualitas Laporan Keuangan pada Perusahan Daerah Air Minum (PDAM) Kota Baubau

Said Saleh Salihi

No p4cdw, OSF Preprints from Center for Open Science

Abstract: This study aims to determine the level of rentability of PDAM Kota Baubau, and to know the effectiveness and condition of PDAM Kota Baubau in working on its source of fund. Analysis of data used is descriptive quantitative analysis is based on the calculation to determine the level of liquidity, profitability, activity. Liquidity PDAM Baubau City seen from the current ratio then PDAM Baubau City in a state of liquidity. From 2015-2016 shows an increasing trend, Liquidity PDAM Baubau City seen from the acid test ratio then PDAM Baubau City in a state of liquidity. From 2015-2016 the trend is increasing. The difference in the high current ratio with the acid test ratio is not too much different, it shows the current assets invested in low inventory, Rentability PDAM Baubau City seen from the rentability of own capital from 2015-2016 the increase or decrease. Especially in 2016 rentability own capital has decreased very dratis when compared with the year 2015

Date: 2018-07-03
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:p4cdw

DOI: 10.31219/osf.io/p4cdw

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