ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS,SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN MAKANAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

Joko Utomo

Abstract


The purpose of this research is to find the financial performance which is assessed by the financial ratio analysis through report at company food at the Indonesia Stock Exchange. The analysis technique uses both the qualitative technique and descriptive, by calculating the financial ratios and by comparing the obtained ratios to other company food in order to know its performance. The result of research that has been done at PT Indofood CBP Sukses Makmur Tbk, PT Mayora Indah Tbk, PT Siantar Top Tbk, and PT Nippon Indosari Corporindo Tbk obtained that the financial performance of the level of liquidity ratio shows well. This result is indicated by the liquidity ratio which is proxy through current ratio and quick ratio as well all together are still on the standard which established by PT Indofood CBP Sukses Makmur Tbk PT Mayora Indah Tbk, PT Siantar Top Tbk, and PT Nippon Indosari Corporindo Tbk. From the profitability ratio which is viewed by return on equity and net profit margin show that banks have less efficiency in conducting its operation. From the solvability ratio shows fourth company food have a good performance. This condition is reflected from the total debt to asset ratio and total debt to equity ratio fourth company food are still at the standard which established by Indonesia Stock Exchange.

Keywords


Liquidity;Solvability;Profitability;Financial Performance Activity

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