Kinerja Keuangan Pada PT. Pertamina Sebelum dan Sesudah Fluktuasi Harga BBM

This study aims to determine the differences in PT's financial performance. When facing problems before and after fuel price fluctuations, Pertamina uses 3 ratios in its measurement: liquidity ratio, profitability ratio, and profitability ratio. This study uses a quantitative approach by processing data in the form of numbers, whose data is obtained from the company's website. This data analysis uses SPSS. The test results of the 3 ratios show no significant difference or PT. Pertamina can maintain or meet its short-term obligations, generate stable profits, and maintain a healthy capital structure.

Authors

Publication Details

Journal
Jurnal Akuntansi dan Ekonomika
Published
2025-04-24
DOI
https://doi.org/10.37859/jae.v14i2.8737
Primary Topic
Management and Optimization Techniques
Type
article
Field-Weighted Citation Impact
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article

Kinerja Keuangan Pada PT. Pertamina Sebelum dan Sesudah Fluktuasi Harga BBM

Annie Mustika Putri, Zul Azmi, Fadhilla Azra
Jurnal Akuntansi dan Ekonomika
Management and Optimization Techniques
article

Kinerja Keuangan Pada PT. Pertamina Sebelum dan Sesudah Fluktuasi Harga BBM

Annie Mustika Putri, Zul Azmi, Fadhilla Azra
article en

Abstract

This study aims to determine the differences in PT's financial performance. When facing problems before and after fuel price fluctuations, Pertamina uses 3 ratios in its measurement: liquidity ratio, profitability ratio, and profitability ratio. This study uses a quantitative approach by processing data in the form of numbers, whose data is obtained from the company's website. This data analysis uses SPSS. The test results of the 3 ratios show no significant difference or PT. Pertamina can maintain or meet its short-term obligations, generate stable profits, and maintain a healthy capital structure.

Jurnal Akuntansi dan EkonomikaVol. 14(2)
Openalex Percentile: Top 75%
Management and Optimization Techniques
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