Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada PT AKR Corporindo Tbk Periode 2021-2025

Nabila Fajar Azhara; Eka Armellya Syari; Naufal Ridhwan Aziz; Risky Budianto

doi:10.61132/jeap.v3i4.2654

Authors

Nabila Fajar Azhara Universitas Negeri Surabaya
Eka Armellya Syari Universitas Negeri Surabaya
Naufal Ridhwan Aziz Universitas Negeri Surabaya
Risky Budianto Universitas Negeri Surabaya

DOI:

https://doi.org/10.61132/jeap.v3i4.2654

Keywords:

GPM, NPM, PT AKR Corporindo Tbk, ROA, ROE

Abstract

This study aims to analyze the profitability trends of PT AKR Corporindo Tbk during the 2021–2025 period. Profitability analysis is important for assessing a company’s ability to generate profits through sales, asset utilization, and equity management. This study employs a quantitative descriptive approach using secondary data obtained from the company’s annual financial statements published on the Indonesia Stock Exchange. Data were collected through documentation and analyzed by calculating and comparing four profitability ratios: Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that the company’s profitability improved from 2021 to 2023, reaching its highest levels in 2023, before declining in 2024 and recovering in 2025. In 2025, GPM stood at 8.91%, NPM at 5.37%, ROA at 6.76%, and ROE at 15.84%. Although the company’s profit increased in 2025, most profitability ratios had not returned to their peak levels during the observation period. These findings highlight the importance of cost control and effective asset and equity management in improving profitability. This study may also serve as a reference for investors and creditors in evaluating the company’s financial performance.

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