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Journal : MAXIMAL

Comparative Study of Financial Performance in Two Non-Banking Sector Companies: Liquidity, Solvency, Profitability, and Activity Ratio Approach Nurman
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 4 (2025): April
Publisher : Maximal Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya dan Pendidikan

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Abstract

This study aims to compare the financial performance of two non-banking sector companies listed on the Indonesia Stock Exchange (IDX), using financial ratio analysis including liquidity, solvency, profitability, and activity ratios. Data were obtained from annual financial reports for the period 2019 to 2023. The analysis method used is quantitative descriptive with a comparative approach. The results of the study show significant differences in the financial performance of the two companies, especially in the profitability and activity ratios, which are influenced by the operational efficiency and capital structure of each company. These findings provide an overview for investors and management in evaluating performance and making strategic decisions.
Co-Authors Abdi Akbar Idris Abdul Rahman Abdullah, Nur Hudaya Achmad Hamka Hamid Adelia, Haera Adri, Mutia Tasyah Agung Widhi Kurniawan Ahmad Ali Amiruddin Tawe Andi Dwi Wulandari Andi Mustika Amin Annisa Paramaswary Aslam Anugrah Nurjannah Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Aria Saputra Armiati Arsil Ainun Rahman Aslam, Annisa Paramaswary Asniwati Awalia, Nurilmi Ayu Afrilia Budianti, Hety Burhanuddin Chalid Imran Musa Chalid Imran Musa Darmayanti, Puput Amelia Dipoatmodjo, Tenri S.P Dipoatmodjo, Tenri S.P. Dwi Anugerah Lestari Musa Eli Rahmawati, Eli Fadelia, Regita Fadianti, Nurhas Fatwa, Nur Apriani Fausyah, Nur Fitriyah H., Mar'atul Hanafi, Anhar Ahmad Syah Hartini Hasbiah, Siti Hayati Hety Budiyanti Hety Budiyanti, Hety Ichwan Musa, Muhammad Idris, Abdi Akbar Ilma Wulansari Hasdiansa Indriani Agustina, Indriani Jamnur, Adrian Maulana Juliani Khairul, Nila Karmila Kasrianti Khairun Umrah Luthfiana, Andi Gita Aqilah M. Ikhwan Maulana Haeruddin Madina Maghfirah Sultan, Nurul Maisyaroh, Ummi Mansyur, Muthmainnah Marwah, Andi Maulana, M. Ikhwan Maulidsa Qadyannu Mujahidah, Najihul Mukarram, Hadratul Musa, Muh Ichwan Musa, Muhammad Ichwan Musfira, Nur Fauziah Natsir, Uhud Darmawan Ngabe Joyti, Devi Adnyaswari Nur Hidayah Nurqalby, Azzahrah Nursafitri Nursyahidah, Sumaya Nurul Amanda Nurul Fadilah, Nurul Nurul Fauziah pengelola, pengelola Pertiwi, Nabilah Rafiana A. S., Andi Besse Ramadhani, Gina Ramadhani, Khusnul Khatimah Putri Risdayanti Idris Riska Romansyah Sahabuddin Ruma, Zainal Saiful Sapira, Amani Sahra Savitri, Ni Made Widya Serli Siti Hasbiah Syamsul, Ikhlazhizha Taufiq, Muhammad Azizil Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmojo Thoharoh, Muchibatut Vira Ayustina We Batary Pada Widhi Kurniawan, Agung Yand. S, Britny Zainal Ruma Zehroh, Halimatus Zulkarnaen, Muh. Faiq