Analisis Profitabilitas pada PT Aneka Tambang Tbk Periode 2021-2025
DOI:
https://doi.org/10.61132/aeppg.v3i4.2660Keywords:
Gross Profit Margin, Net Profit Margin, Profitability, Return on Assets, Return on EquityAbstract
This study examines the profitability trends of PT Aneka Tambang Tbk (ANTAM) over the 2021-2025 period using five financial ratios: GPM, OPM, NPM, ROA, and ROE. This study adopts a quantitative descriptive method, drawing on the company's annual financial statements as its secondary data source. The collected figures are used to calculate five profitability ratios, whose results are subsequently examined to assess the company's capacity to generate earnings through sales, business operations, and the management of its assets and equity. The results indicate that ANTAM's profitability fluctuated throughout the study period, with an overall improvement toward the end of the period. The GPM, OPM, and NPM ratios declined during 2023–2024 before increasing again in 2025. Meanwhile, ROA and ROE increased toward the end of the period, reaching 15.08% and 21.64%, respectively, in 2025. These findings indicate that the company's profitability performance is associated with its ability to control costs and optimize the utilization of assets and equity. Therefore, ANTAM needs to maintain cost efficiency and improve resource management effectiveness to support the sustainability of its financial performance.
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