KOMPARASI RASIO KEUANGAN PT. “A” TBK DENGAN PT. “B”TBK
ABSTRACT: The purpose of this
study was determine and to compare the financial ratios of PT. “A” bk and
PT. “B” Tbk.
Using financial report
in 2008 to 2012,
the research done
to compare financial ratio
analysis both of
them. Consist of
liquidity ratios, solvency ratios, activity
ratios, profitability ratios
and market value
ratio as a
main part of comparing,
the results showed
that PT. “A”
Tbk and PT. “B”
Tbk are in
a good condition based on the
liquidity ratio. While the solvabilities ratio of the two companies indicate
not preety well since more than 50 % of assets financing by debt. Based on the activities
ratio of PT. “A” Tbk was better than PT.“B” Tbk in Receivable Turn Over and Total
Assets Turn Over
side. This fact
contrary to the Fixed
Assets Turn Over performance whereby PT. “B” Tbk given
performance better than the PT. “A” Tbk.
This findings shows that ability to use fixed assets of PT. “B” Tbk in order to
generate of sales was better
than PT.”A” Tbk.
According to profit
and market ratio,
both of companies quite
well, because the
company is still
able to make
a profit every
year, except PT. “B” Tbk that suffered losses in 2012.
Keywords: liquidity ratios, solvency ratios, activity ratios,
profitability ratios and market value ratios
Penulis: Dede Sovrobel
Kode Jurnal: jpmanajemendd130788
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