ANALISIS PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

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A.Ibrahim Tamam
Muhammad Abdul Muis

Abstract

ABSTRACT : The purpose of this research was to analyze comparation the financial performance of cigarette sub sector companies listed at Indonesia Stock Exchange in 2015-2018. The research methodology used is qualitative descriptive method with case study research. The type of panel data (time series and cross section) derived from secondary data on Indonesia Stock Exchange. Sample retrieval technique using a purposive sampling method with annual data from 2015-2018. Data were analyzed using qualitative comparation of the company financial performance through the comparative approach to the liquidity ratio, solvability ratio, profitability ratio and activity ratio.
The result of this research show that the liquidity ratio (CR) PT HM. Sampoerna, Tbk (HMSP) has better performance compared to other cigarette companies and similar industry average. Where the solvency ratios (DAR & DER) PT. HM Sampoerna, Tbk (HMSP) has better performance compared to other cigarette companies and similar industry average. While the profitability ratios (NPM, ROA, and ROE) PT. HM Sampoerna,Tbk (HMSP) has better performance compared to other cigarette companies and similar industry average. While the activity ratio (TATO) PT HM. Sampoerna, Tbk (HMSP) has better performance compared to other cigarette companies and similar industry average

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