ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SEMEN INDONESIA TBK DAN PT INDOCEMENT TUNGGAL PRAKARSA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

The objectives of this study are: 1. To determine the description of financial performance at PT Semen Indonesia, Tbk and PT Indocement Tunggal Prakarsa, Tbk which are listed on the Indonesia Stock Exchange. 2. To determine the factors that cause differences in the financial performance of PT Semen Indonesia, Tbk and PT Indocement Tunggal Prakarsa, Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is literature research. The types of data used in this study are qualitative data and quantitative data. The data source used in this research is secondary data. The data collection technique used in this research is documentation technique. The data analysis techniques used in this research are qualitative descriptive analysis, comparative analysis techniques and inductive analysis techniques. The results of the study can be concluded that the financial performance of PT Indocement Tunggal Prakarsa, Tbk is better than PT Semen Indonesia, Tbk because the liquidity and leverage ratios of PT Indocement Tunggal Prakarsa, Tbk are able to obtain better financial performance than PT Semen Indonesia, Tbk even though the profitability ratios can both be said to be less good. Factors that cause differences in financial performance are increased liquidity, debt management and increased profitability.