<![CDATA[Tujuan dalam penelitian ini untuk menganalisis kinerja keuangan masing-masing perusahaan industri persemenan di Indonesia pada periode 2015-2019. trend kinerja keuangan industri semen di Indonesia pada periode 2015-2019 dan faktor-faktor yang mempengaruhi kinerja keuangan perusahaan industry semen di indonesia periode 2015-2019 Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif yaitu analisis yang didasarkan pada perhitungan data. Untuk data yang digunakan yaitu data skunder berupa laporan keuangan periode tahun 2015-2019. Hasil penelitian menunjukan bahwa Analisis Rasio Keuangan, 1) Rasio lancar (Current Ratio), INTP dan SMBR memiliki kinrja keuangan yang terbaik bagus karena rasio lancar perusahan diatas rata-rata industri semen 2) Rasio utang terhadap equitas (Debt To Equity Ratio), SMCB dan SMBR sudah memiliki kinerja yang cukup bagus karena secara keseluruhan DER berada diatas rata-rata industri semen, 3) Rasio Perputaran Total Aset (Total Assets Turn Over), PT Wijaya Karya Beton Tbk yang terbaik di antara ke 4 perusahaan lainnya. Berdasarkan TATO secara keseluruhan berada diatas rata-rata industri semen., 4) Rasio Hasil Pengembalian atas Ekuitas WTON,diantara 4 perusahaan lainnya karena secara keseluruhan rasio hasil pengembalian atas ekuitas lebih besar dari rata –rata industri semen. Analisis Trend, 1) Trend Rasio Lancar (Current Ratio) SMCB,WTON, mepunyai nilai B positif menggambarkan dari tahun 2015-2019, perusahaan cenderung mengalami kenaikan rasio lancar, 2) Trend Debt to Equity Ratio SMCB, INTP,SMBR dan WTON, mengalami peningkatan yang disebabkan porsi hutang meningkat setiap tahunnya, 3) Total Assets Turn Over WTON, cenderung mengalami kenaikan TATO, 4) Trend Return On Equity, SMCB, cenderung mengalami kenaikan rasio hasil pengembalian atas ekuitas. The purpose of this study is to analyze 1) the financial performance of each cement industry company in Indonesia in the 2015-2019 period. 2) trends in the financial performance of the cement industry in Indonesia in the 2015-2019 period. 3) factors that affect the financial performance of the cement industry in Indonesia in the 2015-2019 period.This study uses a descriptive research method with a quantitative approach, namely analysis based on data calculations. The data used is secondary data in the form of financial statements for the 2015-2019 period The results show that Financial Ratio Analysis, 1) Current Ratio, PT Indocement Tunggal Prakarsa Tbk and PT Semen Baturaja Tbk have the best financial performance because the company's current ratio is above the cement industry average. 2) Debt to equity ratio ( Debt To Equity Ratio), PT. Holcim Indonesia Tbk, and PT Semen Baturaja have good performance because overall the debt to equity ratio is above the cement industry average 3) Total Assets Turn Over Ratio, PT Wijaya Karya Beton Tbk is the best among 4 other companies. Based on the total asset turnover as a whole, it is above the cement industry average. . 4) Return on Equity Ratio PT Wijaya Karya Beton Tbk, has the best financial performance among the other 4 companies because the overall return on equity ratio is greater than average – cement industry average. Trend analysis, 1) Trend of Current Ratio (Current Ratio) PT Hplcim Indonesia Tbk, PT Wijaya Karya Beton Tbk, has a positive B value depicting from 2015-2019, the company tends to experience an increase in current ratio, 2) Trend ratio Debt to Equity (Debt to Equity Ratio) PT Holcim Indonesia Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Semen Batu Raja Tbk, PT Wijaya Karya Beton Tbk, experienced an increase in the debt to equity ratio due to the annual increase in debt portion, 3) Trend Total Assets Turn Over Ratio, PT Wijaya Karya Beton Tbk, tends to experience an increase in the total asset turnover ratio, 4) Trend Return on Equity Ratio, tend to experience an increase in the return on equity ratio]]>
