Perbandingan Kinerja Keuangan PT Aneka Tambang Tbk dan PT Bukit Asam Tbk: Tinjauan Rasio Keuangan 2019-2021

Abstract

This study aims to determine the company's financial performance in the mining sector of PT. Aneka Tambang Tbk and PT. Bukit Asam Tbk by analyzing financial performance using Financial Ratios for the 2019-2021 period. The research methodology used is a qualitative method and a quantitative approach with the type of time series data and secondary data obtained from the Indonesia Stock Exchange. The sampling technique used purposive sampling method with quarterly data for the 2019-2021 period. The data analysis technique used is qualitative, namely the ratio of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The results of this study indicate that the current ratio (CR) & quick ratio (QR) have poor performance compared to PT. Bukit Asam Tbk. The results of the calculation of the solvency ratio debt to asset ratio (DAR) & debt to equity ratio (DER) have a good performance compared to PT. Bukit Asam Tbk. The results of the calculation of return on asset profitability ratio (ROA) have good performance & return on equity (ROE) have poor performance, and the results of the calculation of Inventory Turnover Activity Ratio (ITO) & total asset turnover (TATO) have good performance compared to PT. Bukit Asam Tbk