ANALISIS RASIO PROFITABILITAS DAN AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi pada Perusahaan Manufaktur Sektor Farmasi yang Listing di BEJ)
| Main Author: | Astuti, Marisa Tri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/4355/1/ANALISIS_RASIO_PROFITABILITAS_DAN_AKTIVITASUNTUK_MENILAI_KINERJA_KEUANGANPERUSAHAAN_MANUFAKTUR.pdf http://eprints.umm.ac.id/4355/ |
Daftar Isi:
- This research is a descriptive study on manufacturing companies listing on the JSE under the title "PROFITABILITY RATIO ANALYSIS AND ACTIVITIES TO ASSESS FINANCIAL PERFORMANCE MANUFACTURING COMPANY (Studies in Pharmaceutical Sector Manufacturing Company The listing on the JSE)." The purpose of this study was to determine the financial performance of pharmaceutical companies when viewed from the aspect ratio of profitability and activity. The analytical tool used in this research is that financial ratios and profitability ratios in the activity time series and cross section. The result of calculation by means of ratio analysis in time series is fluctuating. From this ratio is the ratio that has increased and decreased. Ratios have increased, PT Darya Varia Laboratories Tbk, PT Kalbe Farma Tbk, PT Indo Farma Tbk, PT Pyridam Farma Tbk. While the ratio decreased in the PT. Schering Plough Indonesia Tbk. The result of calculation by means of analysis in cross section ratio is the ratio of profitability, to the ratio of ROI, ROE, and NPM highest are PT Merck Indonesia Tbk. While the ratio of activity, the highest ratios for accounts receivable turnover ratio is PT Tempo Scan Pacific Tbk, to inventory turnover ratio, PT Kimia Farma Tbk, for fixed asset turnover ratio, PT. Merck Indonesia Tbk, and for total asset turnover ratio, PT. Schering Plough Indonesia Tbk. From the analysis above, it can be concluded that the pharmaceutical companies that have good financial performance is categorized PT. Merck Indonesia Tbk, PT. Darya Varia Laboratories Limited. Kalbe Farma Tbk, PT. Indo Farma Tbk, and PT. Pyrdam Farma Tbk. The financial performance is quite good because the ratio of firms experience a significant increase effective and efficient company in generating profits and in managing its resources.