Text

ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2016-2019

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT FINANCIAL PERFORMANCE ANALYSIS BASED ON PROFITABILITY RATIOS FOR FOOD AND BEVERAGE SECTOR COMPANIES LISTED ON THE IDX IN 2016-2019 Written by : Aci Tindaon NIM : 1531043 This study aims to determine the analysis of financial performance based on profitability ratios seen from the Return On Assets (ROA) and Return On Equity (ROE) of companies in the food sector and beverage sector manufacturing companies and listed on the Indonesia Stock Exchange. This research was conducted in the food sector and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. This study used the annual reports of manufacturing companies in the food sector and beverage sector from 2016 to 2019. The method for sampling is purposive sampling or documentation studies in the form of documents or archives of the company's annual report. Based on this method, 28 companies were obtained as samples, with a research period of 4 years. Thus, the number of this study is 112 units of analysis. Data analysis used descriptive analysis, which describes how to assess the company's financial performance using financial ratio numbers, namely profitability ratios. The results showed that the profitability obtained by the company based on the company's Return On Assets (ROA) was less stable by looking at the average value obtained at 6.35%, a minimum of 136.93% and a maximum of 53.00%. And the profitability of the companies studied based on the company's Return On Equity (ROE) also showed quite bad results, because the results achieved by each company had an average value of 10.34%, a minimum of 221.80%, and a maximum of 124.00%. Key words : Profitability, Return On Asset (ROA), Return On Equity (ROE), Indonesia Stock Exchange.