ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN PT MAYORA INDAH Tbk. DAN PT INDOFOOD SUKSES MAKMUR Tbk. - Syarif Hidayatullah (Universitas Negeri Makassar, 2022)
Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja keuangan PT. Mayora Indah Tbk dengan PT. Indofood Sukses Makmur Tbk periode 2010-2019. Sampel penelitian ini terdiri dari data laporan keuangan perusahaan PT. Mayora Indah Tbk dan PT. Indofood Sukses Makmur Tbk yang terdaftar di Bursa Efek Indonesia selama 10 tahun yaitu periode 2010-2019.Teknik analisis data yang dipergunakan dalam penelitian ini adalah analisis rasio keuangan dan uji beda dua rata-rata (independent sample t-test). hasil dari analisis rasio diperoleh bahwa kinerja keuangan PT. Mayora Indah Tbk yang baik berdasarkan standar industri dari segi rasio Current Ratio, Quick Ratio, Cash Ratio, Long Term Debt to Equity, dan Earning Per Share, sedangkan untuk kinerja keuangan PT. Indofood Sukses Makmur Tbk sesuai standar industri dari segi rasio Cash Ratio, Long Term Debt to Equity, Earning Per Share, dan Dividend Payout Ratio. Adapun hasil Uji Beda Dua Rata-rata (Indepent Sample t-test) diperoleh bahwa pada Cash Ratio, Inventory Turnover, Fixed Assets Turnover, Net Profit Margin, Earning Per Share, dan Price Earning Ratio tidak terdapat perbedaan secara signifikan antara kinerja keuangan PT. Mayora Indah Tbk dengan PT. Indofood Sukses Makmur Tbk. Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Long Term Debt to Equity, Receivable Turnover, Return on Investment, Return on Equity, dan Dividend Payout Ratio terdapat perbedaan secara signifikan antara PT. Mayora Indah Tbk dengan PT. Indofood Sukses Makmur Tbk.Kata Kunci: Kinerja Keuangan, dan Rasio Keuangan.Abstract: This study aims to determine how the comparison of the financial performance of PT. Mayora Indah Tbk with PT. Indofood Sukses Makmur Tbk period 2010-2019. The sample of this study consisted of data from the financial statements of the company PT. Mayora Indah Tbk and PT. Indofood Sukses Makmur Tbk is listed on the Indonesia Stock Exchange for 10 years, namely the period 2010-2019. The data analysis technique used in this study is financial ratio analysis and the independent sample t-test. the results of the ratio analysis obtained that the financial performance of PT. Mayora Indah Tbk is good based on industry standards in terms of the ratio Current Ratio, Quick Ratio, Cash Ratio, Long Term Debt to Equity, and Earning Per Share, while for the financial performance of PT. Indofood Sukses Makmur Tbk complies with industry standards in terms of the ratio of Cash Ratio, Long Term Debt to Equity, Earning Per Share, and Dividend Payout Ratio. The results of the Two Average Difference Test (Indepent Sample t-test) were obtained that the Cash Ratio, Inventory Turnover, Fixed Assets Turnover, Net Profit Margin, Earning Per Share, and Price Earning Ratio there was no significant difference between the financial performance of PT. Mayora Indah Tbk with PT. Indofood Sukses Makmur Tbk. Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Long Term Debt to Equity, Receivable Turnover, Return on Investment, Return on Equity, and Dividend Payout Ratio there are significant differences between PT. Mayora Indah Tbk with PT. Indofood Sukses Makmur Tbk.Keywords: Financial Performance, and Financial Ratios.