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Analisis Perbandingan Kinerja Keuangan Sub Sektor Otomotif (Studi Di Bursa Efek Indonesia 2020-2024) Faizah, Amanda Rania; Ratna Pudyaningsih, Agnes; Akramiah, Nurul
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1060

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingan kinerja keuangan perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Periode tersebut dipilih karena mempresentasikan dampak pemulihan ekonomi pasca pandemi COVID-19 terhadap industri otomotif. Analisis dilakukan menggunakan rasio likuiditas, solvabilitas, dan profitabilitas dengan metode sampling purposive, serta menghasilkan tiga sampel utama yaitu PT Astra International Tbk, PT Astra Otoparts Tbk dan PT Indomobil Sukses International Tbk. Data diperoleh dari laporan posisi keuangan dan laporan laba rugi yang tersedia di situs resmi BEI. Hasil penelitian menunjukkan PT Astra International Tbk memiliki kinerja keuangan paling stabil dan menarik bagi investor, PT Astra Otoparts Tbk berada pada kategori sehat dengan potensi pertumbuhan berkelanjutan, sedangkan PT Indomobil Sukses International Tbk menunjukkan masih kurang optimal namun berpotensi memperluas pangsa pasar. Temuan ini memberikan kontribusi praktis bagi investor dalam mendukung keputusan investasi pada sub sektor otomotif di Indonesia.   This study aims to analyze and compare the financial performance of automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This period was chosen because it represents the impact of economic recovery after the COVID-19 pandemic on the automotive industry. The analysis was carried out using liquidity, solvency, and profitability ratios with a purposive sampling method, resulting in three main samples: PT Astra International Tbk, PT Astra Otoparts Tbk, and PT Indomobil Sukses International Tbk. The data were obtained from statements of financial position and income statements available on the official IDX website. The results show that PT Astra International Tbk has the most stable financial performance and is attractive to investors, PT Astra Otoparts Tbk is in the healthy category with sustainable growth potential, while PT Indomobil Sukses International Tbk is still less optimal but has the potential to expand its market share. These findings provide practical contributions for investors in supporting investment decisions in Indonesia’s automotive sub-sector.