Abstraction

Mas Adhitya Novreza (2020). ANALYSIS OF FINANCIAL PERFORMANCE IN SUB-SECTOR COMPANIES TOBACCO MANUFACTURE (Study of Companies listed on the IDX for the 2016-2020 Period)

Advisor: Achmad Suhaili, SE, M.Si, Ak, CA

This research was conducted to (1) analyze the financial performance of the tobacco manufacture sub-sector companies in 2016-2020 as seen from the liquidity ratio, solvency, profitability and activity (2) This research used quantitative descriptive methods, the data studied were in the form of financial statements in the tobacco manufacture sub-sector. 2016-2020.

Based on the results of the analysis and discussion, financial performance as seen from the liquidity ratio, namely current ratio, quick ratio and cash ratio, solvency ratio, namely debt to equity and debt to asset ratio, profitability net profit margin, return on assets and return on equity, ratio activities, namely asset turn over and inventory turn over. The objects of this research are PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk, and PT Wismilak Inti Makmur Tbk. The period of this research is 2016-2020.

The results of this study indicate that PT Hanjaya Mandala Sampoerna Tbk has the best performance because its liquidity, solvency, profitability and activity ratios are above the industry average. PT Wismilak Inti Makmur Tbk has a liquidity and solvency ratio that is above the industry average. PT Gudang Garam Tbk has a ratio of liquidity, solvency, profitability, and activities that are below the industry average.

Keywords: Financial Performance, Liquidity Ratio, Solvency, Profitability, Activities.

Abstaksi

Mas Adhitya Novreza(2020).ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR TOBACCO MANUFACTURE (Studi Pada Perusahaan yang terdaftar di BEI Periode 2016-2020)

Pembimbing:AchmadSuhaili,SE,M.Si,Ak,CA

Penelitianinidilakukan untuk(1)menganalisiskinerjakeuanganperusahaan sub sektor tobacco manufacture tahun 2016-2020 yangdilihatdarirasiolikuiditas,solvabilitas, profitabilitasdanaktivitas(2) Penelitianinimenggunakanmetode deskriptif kuantitatif,data yang ditelitiberupalaporan keuangan sub sektor tobacco manufacture 2016-2020.

Berdasarkan hasilanalisis dan pembahasan,kinerjakeuanganyang dilihatdari rasiolikuiditasyaitucurrentratio,quick ratiodancashratio,rasio Solvabilitasyaitudebttoequitydandebttoassetratiorasio, profitabilitasnet profit margin, return on assetdan return on equity, rasioaktivitas yaituassetturn over dan inventoryturn over. Objek pada penelitian ini adalah PT Gudang Garam Tbk,  PT Hanjaya Mandala Sampoerna Tbk, dan PT Wismilak Inti Makmur Tbk. Periode penelitian ini adalah tahun2016-2020.

Hasil penelitian ini menunjukanPT Hanjaya Mandala Sampoerna Tbk memilikikinerjapalingbaik karena rasio likuiditas, solvabilitas, profitabilitas dan aktivitas berada di atas rata rata industri. PT Wismilak Inti Makmur Tbk memiliki rasio likuiditas dan solvabilitas yang berada di atas rata rata industri. PT Gudang Garam Tbk memiliki rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas yang berada di bawah rata rata industri.

KataKunci: Kinerja  Keuangan,  Rasio  Likuiditas, Solvabilitas,  Profitabilitas, Aktivitas.