Analisis Rasio Profitabilitas sebagai Alat Ukur Kinerja Keuangan pada PT Astra International TBK Periode 2023–2024
DOI:
https://doi.org/10.61722/jaem.v3i3.11734Keywords:
Profitability Ratios, Financial Performance, PT Astra International Tbk, Gross Profit Margin, Return on EquityAbstract
This study examines profitability ratios as a tool for measuring the financial performance of PT Astra International Tbk during the 2023–2024 period. A quantitative descriptive approach was applied, using secondary data drawn from the company’s financial statements as published on its official website. Four profitability indicators were analyzed: Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The findings indicate that all four ratios declined in 2024 compared to 2023 GPM from 23.16% to 22.23%, NPM from 14.06% to 13.12%, ROA from 9.98% to 9.18%, and ROE from 17.77% to 15.99%. Despite these declines, all ratios remained within a healthy range, suggesting that the company continued to generate profit effectively. These results confirm that profitability ratios serve as a useful tool for evaluating the company’s financial performance over the study period.
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