ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN INDUSTRI SEMEN DI BURSA EFEK INDONESIA
Abstract
The objective of research was to assess the financial performance of cement
industry using financial ratio analysis. This research was conducted in the cement
industries enlisted in Indonesia Stock Exchange with qualitative and quantitative data
as the types of data used. The data source employed was secondary one in the form of
companies’ financial statements published. Technique of analyzing data used was
financial ratio analysis with liquidity ratio (performance ratio), profitability ratio
(return on equity ratio), solvency ratio (debt to equity ratio), and market ratio (price
earning ratio and dividend yield). The result of research showed that the cement
industries enlisted in Indonesia Stock Exchange, viewed from liquidity, profitability, and
solvency ratios compared between one year and another using industrial average ratio,
showed the poor performance, while viewed from market ratio, it showed the good
performance.
Keywords: liquidity ratio, profitability ratio, solvency ratio, market ratio
Downloads
Published
Issue
Section
License
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
