ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN METODE ECONOMIC VALUE ADDED (EVA) DALAM MENGUKUR KINERJA KEUANGAN HOTEL SUNARI VILLAS & SPA RESORT PERIODE 2009-2013

Abstrak

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Hotel Sunari Villas & Spa Resort berdasarkan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan metode Economic Value Added (EVA). Subyek dalam penelitian ini adalah Hotel Sunari Villas & Spa Resort. Obyek dalam penelitian ini adalah rasio likuiditas, solvabilitas, profitabilitas, metode EVA dan kinerja keuangan perusahaan. Data dikumpulkan dengan metode dokumentasi. Data dianalisis menggunakan perhitungan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan metode economic value added (EVA). Hasil penelitian menunjukkan bahwa: (1) berdasarkan analisis rasio likuiditas dan solvabilitas, Hotel Sunari Villas & Spa Resort masuk kedalam kategori sangat baik, (2) berdasarkan analisis rasio profitabilitas yang dihitung dengan ROA dan ROE, Hotel Sunari Villas & Spa Resort masuk kedalam kategori cukup baik dan kurang baik, (3) berdasarkan hasil perhitungan dengan metode EVA, kinerja keuangan Hotel Sunari Villas & Spa Resort berada pada kondisi yang tidak baik atau negatif.
Kata Kunci : kinerja keuangan, rasio keuangan, economic value added

This study aims to determine the financial performance of Sunari Hotel Villas & Spa Resort based liquidity ratio, leverage ratio, profitability ratio and Economic Value Added (EVA). The subject of this study was Sunari Hotel Villas & Spa Resort. The object of this study was liquidity ratio, leverage ratio, profitability ratio, EVA, and financial performance of the company. The data was collected using documentation method. The data was analyzed using the calculation of liquidity ratio, leverage ratio, profitability ratio EVA method . The results of this study showed that: (1) based on analysis of the liquidity ratio and leverage ratio, Sunari Hotel Villas & Spa Resort was classified into the excellent category, (2) based on the analysis of the profitability ratio calculated by ROA and ROE, Sunari Hotel Villas & Spa Resort was classified into the category of good enough and less good, (3) based on calculation by the method of EVA, financial performance Sunari Hotel Villas & Spa Resort was classified into the unfavorable conditions or negative.
keyword : financial performance, financial ratio, economic value added