Widya Akuntansi dan Keuangan
Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan

Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI

Trisa Inna Fitriyani (Institut Manajemen Wiyata Indonesia)
Zulkarnain Zulkarnain (Institut Manajemen Wiyata Indonesia)



Article Info

Publish Date
02 Aug 2020

Abstract

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.

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Journal Info

Abbrev

widyaakuntansi

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya ...