Penilaian Prestasi Kewangan Melalui Analisis Nisbah

  • Moriza Fikri Politeknik Hulu Terengganu
  • Wan Mustaffa Wan Yusoff Politeknik Hulu Terengganu
  • Azmah Salleh Politeknik Hulu Terengganu

Abstract

The strength of an organization is recognizable when the company performance is being analyzed across the time. Financial managers often evaluate the financial performance by using financial ratio analysis to measure the company finance. The focus of this study is to evaluate the performance of the company using the ratio analysis method for a Multi-Level Marketing (MLM) company. The methodology of this research is based on statistical and infrared analysis of secondary data collected from the financial statements of MLM Company for five years starting from year 2013 to 2017. The findings of this study can be used to measure the relationship as well as the significance of ratio analysis in evaluating company performance. There are four types of ratio analysis being used for instance liquidity, activity, solvency and profit ratio. The result showed leverage has a negative relationship and has significant impact on the company's financial performance assessment. Therefore, companies must control their debt so that their profitability will not be adversely affected. Meanwhile, profit ratio has a positive relationship and has a significant impact on the valuation of a company's financial performance. Final discussion proven that profit ratio act as the indicator of income capacity as well as the performance, growth and controller for the company.

Published
2019-11-26
How to Cite
FIKRI, Moriza; WAN YUSOFF, Wan Mustaffa; SALLEH, Azmah. Penilaian Prestasi Kewangan Melalui Analisis Nisbah. Politeknik & Kolej Komuniti Journal of Social Sciences and Humanities, [S.l.], v. 4, n. 1, p. 95-104, nov. 2019. ISSN 0128-2875. Available at: <https://myjms.mohe.gov.my/index.php/PMJSSH/article/view/7322>. Date accessed: 26 july 2024.