Data on Liquidity Ratio Analysis of PT PLN (Persero) in 2022-2023

Abstract

This study evaluates the liquidity ratios of PT PLN (Persero) based on audited financial statements for 2022-2023. The focus is on three key metrics: the current ratio, quick ratio, and cash ratio. Data analysis shows an increase in the current ratio from 0.82 to 0.91, though still below the industry standard of 2.00. The quick ratio improved from 0.70 to 0.79, yet remained under the ideal benchmark of 1.00. The cash ratio increased from 0.35 to 0.39, surpassing industry standards. Despite these positive trends, PT PLN needs further enhancements in current asset management and short-term financial strategies to optimize liquidity. This article provides stakeholders with valuable insights for investment, lending, and internal policy decisions