Daftar Isi:
  • AIDA HUSNA. 8323154319. Comparative Analysis of Profitability Ratio, Activity Ratio and Trend of Sales PT XL Axiata Tbk and PT Indosat Tbk. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The intention of this scientific work is to understand the ratio of profitability, ratio of activity and trend of sales in PT XL Axiata Tbk and PT Indosat Tbk. Objects used in this scientific work are data from financial reports of the Statements of Financial Posisition and Statements of Profit or Loss and Other Comprehensive Income in period of the year 2016-2017. Method used in this research is quantitative descriptive analysis with the method of data collection through documentation. From the results of writing this research can be concluded that PT Indosat Tbk’s profitability level is higher than PT XL Axiata Tbk’s. NPM, ROE, ROA PT XL Axiata Tbk and PT Indosat Tbk are decreasing, only ROA PT Indosat Tbk who’s increasing. The level of the ratio activity in PT XL Axiata Tbk and PT Indosat Tbk is increasing, except the receivable turnover and average colletion period in PT Indosat Tbk are decreasing. The sales of PT Indosat Tbk is higher than the sales of PT XL Axiata Tbk. The sales of PT Indosat Tbk from 2016 to 2017 has been decreasing, while the sales of PT XL Axiata Tbk has been increasing. Keywords: Profitability Ratio, Activity Ratio, Sales