ANALISIS KOMPARATIF RASIO KEUANGAN ANTARA PT HM SAMPOERNA,TBK & PT GUDANG GARAM,TBK
ABSTRACT: The purpose of this
research is to analyze the differences and to compare financial performance
between financial performance of PT HM
Sampoerna,Tbk and P.T Gudang Garam,Tbk.
The data used are the annual financial statements of PT HM. Sampoerna,Tbk
and PT Gudang Garam,Tbk, which have been audited from 2009-2011.This research
is case study research. The method of data analysis is descriptive analysis.
The analysis technique used is comparison of financial Ratios with the combined
ratio analysis and statistical technique using Mann-Whitney (U-Test), with a
significance level (α) = 5%. Analyzing data using statistical data processed by
software SPSS for windows 16.0.
The results showed that the financial performance of PT HM Sampoerna,Tbk
better than PT Gudang Garam,Tbk. The Financial Performance is measured by
liquidity, leverage, activity and profitability ratios. According to the result
of Mann-Whitney (U-Test )method, conclude that there is a different of
financial performance between PT HM Sampoerna,Tbk and PT Gudang Garam,Tbk
comprehensively. Financial performance of PT HM. Sampoerna,Tbk better than PT
Gudang Garam, Tbk. The hypothesis testing for 11 financial ratios both of them,
show that 10 ratios are different significantly namely CR, QR, DAR, DER, ITO,
TATO, NPM, ROI, ROE, TIE. Another ratio namely: EPS doesn’t show the
significant difference.
Key Words: Current Ratio, Quick Ratio, DAR, DER, TIE, Inventory
Turnover Ratio, TATO, NPM, ROE, ROI, EPS
Penulis: Erbina Meliana Purba,
Lisa Marlina
Kode Jurnal: jpmanajemendd130593
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