STUDY OF THE COMPANY'S ABILITY TO MEET ALL FINANCIAL OBLIGATIONS

Abstrak

This research aims to test the ability of assets to guarantee company debt. This research was conducted in depth using the case study method. The research was conducted at PT. Eagle High Plantations Tbk which is listed on the Indonesia Stock Exchange for the 2017-2019 period. Data collection techniques use documentation techniques with secondary data in the form of company financial reports. The research results show that the company tried to increase its short-term debt in 2018, whereas in 2019 it experienced a decrease. Meanwhile, long-term debt continued to increase from 2018 to 2019. Assets continued to decline from 2018 to 2019. In general, the ability of assets to guarantee the company's debt is in good condition. Companies must continue to apply efficiency principles in cost allocation. This research still needs to be developed at the influence analysis stage and can use panel data regression techniques. Keywords: Current debt, Long-term debt, Total assets