TUGAS AKHIR ANALISIS LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PT WILMAR CAHAYA INDONESIA Tbk TAHUN 2022-2024

The assessment of a company’s financial performance is a crucial aspect in the business world, as it reflects the company's ability to manage its financial resources effectively. This research, titled “Analysis of Liquidity and Solvency on Financial Performance at PT Wilmar Cahaya Indonesia Tbk for the Years 2022–2024”, aims to analyze the company’s ability to meet both short-term and long-term obligations through liquidity and solvency ratios. This study employs a descriptive quantitative approach using secondary data derived from the company’s annual financial reports for the period 2022 to 2024. The analysis results show that the company's liquidity ratios, including the Current Ratio, Quick Ratio, and Cash Ratio, display a fluctuating trend but remain above the standard level, indicating a good liquidity condition. Although the ratios experienced a decline over time, the company is still capable of fulfilling its short-term obligations. Meanwhile, the solvency ratios, which include the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned Ratio (TIER), demonstrate that the company maintains a healthy capital structure with a low debt level and efficient equity utilization.The financial performance of PT Wilmar Cahaya Indonesia Tbk, based on the analysis results, shows that the company is in a stable position with a sound liquidity and solvency profile. The company is able to maintain a balance between its assets and liabilities and shows positive financial growth potential. Therefore, the findings of this research can serve as a reference for financial decision-making and as a foundation for further studies in the field of financial management.