Analisis Rasio Keuangan Untuk Menilai Kinerja Perusahaan Pada Sektor Semen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015
Daftar Isi:
- This study aims to determine the performance of the company from 2012-2015 through the analysis of financial ratios that include liquidity ratios and profitability ratios. Company performance is assessed by using financial ratio analysis calculations that compare between related items in the balance sheet and income statement.In this study, the authors use secondary data in the form of annual financial statements for the period 2012-2015. These financial statements belong to the cement sector companies listed on the Indonesia Stock Exchange (BEI), PT. Indocement Tunggal Prakarsa Tbk and PT. Semen Baturaja Tbk. Data analysis technique used is descriptive analysis for each ratio used. The result of descriptive analysis shows that the performance of PT. Semen Baturaja Tbk has a good performance although in every year the ratio is slightly decreased but in 2015 the ratio increased significantly. But overall the performance of PT. Semen Baturaja Tbk is good enough when viewed from the percentage ratio of liquidity and percentage level Profitability every year although not much different with PT. Indocement Tunggal Prakarsa Tbk but the financial performance of PT. Semen Baturaja Tbk is still higher than the financial performance of PT.Indocement Tunggal Prakarsa Tbk. Keywords: Liquidity Ratio, Profitability Ratio, Company Performance