ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERUSAHAAN INDUSTRI SEMEN MILIK NEGARA DENGAN PERUSAHAAN SEMEN MILIK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- The objective of this study is to examine the comparison of financial performance between cement companies BUMN and cement companies BUMS listed on the Stock Exchange for the period 2013-2017. The method of determining the sample with sampling techniques using purposive sampling is sampling based on certain criteria. The data analysis technique used in this s was the (Independent sample t-test). The results of this study are (1) According to Current Ratio (CR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LDR), Net Profit Margin (NPM), Total Asset Turn Over (TATO) and Earning per Share (EPS), there is significant differences in financial performance between state-owned cement companies and BUMS cement companies listed on the Stock Exchange during the period 2013-2017; (2) According to Debt to Asset Ratio (DAR), Operating Profit Margin (OPM), and Return to Total Assets ( ROA), there is no significant difference in financial performance between BUMN cement companies and BUMS cement companies listed on the Stock Exchange during the period 2013-2017.