Date: 20-09-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS RASIO KEUANGAN SEBAGAI PENILAIAN KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK DAN PT. MAYORA INDAH TBK.

Detail
Author Dina Ayu Aprilia
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine the performance of the companies in the food and beverage sector in Bursa Efek Indonesia. The object of this research is on PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk. This study uses quantitative method. The data are collected by secondary data obtained from the results of the company's financial audit report on 2014 until 2016. The data are collection by using the form of financial ratio analysis. The results of the calculation of financial ratio in the company's financial statements from PT. Indofood Sukses Makmur and PT. Mayora Indah Tbk from 2014 until 2016 concluded that the liquidity ratio of the companies listed in Bursa Efek Indonesia fluctuated, which each year had different values. The structure of capital and solvency for last 3 years is very good, because the value of the total debt to equity ratio and long term debt to equity are getting better. The Investment Return Rate based on the two companies for the value of ROA and ROE owned each year has a very good value. The operating performance level of the company for each ratio shows good value, the GPM value is good in every year. It means, the companies are efficient in managing its production costs, good OPM value in every year, as well as the value of NPM in managing operating production costs can be increased with good. The asset utilization from two companies are also very good, because of the fast receivable turnover, collection of receivables that are not take too long until the efficiency of the overall use of the company's assets in generating sales volume is very good. It is also the interest of investors to shares from both companies, because from the calculation of the ratio everything can be said to be good for both companies