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ANALISIS RASIO SOLVABILITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DI SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI TAHUN 2014-2018

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ABSTRACT ANALYSIS OF SOLVABILITY RATIO AND PROFITABILITY RATIO TO ASSESS THE COMPANY'S FINANCIAL PERFORMANCE IN THE PHARMACEUTICAL SUBSECTOR REGISTERED ON BEI 2014-2018 Written By: Rukmana Hutabarat NIM: 1632084 This study aims to see how the development of the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange for 5 years from 2014-2018 using solvability ratio and profitability ratios analysis. The solvability ratio used is the debt to equity ratio (DER) and debt ratio (DR) and the profitability ratio used is the net profit margin (NPM) and return on assets (ROA). The results showed that in general the solvability ratios and profitability ratios of pharmaceutical companies listed on the Indonesia Stock Exchange experienced fluctuations, but among them there were several companies that had good and bad solvability ratios and profitability ratios. Companies that have the highest level of solvability using the debt to equity ratio (DER) and debt ratio (DR) are PT. Sido Muncul Tbk (SIDO) Herbal & Pharmaceutical Industry at 8.33% and 6.618%. And companies that have the highest level of profitability by using net profit margin (NPM) and return on assets (ROA) are PT. Sido Muncul Tbk (SIDO) Herbal Medicine & Pharmaceutical Industry with an average of 11.09% (NPM) and PT. Merck Indonesia Tbk at 92.26% (ROA). Keyword: solvability Ratio, Profitability Ratio, Financial Performance