Analisis Rasio Keuangan Secara Cross Sectional Untuk Menilai Kinerja Keuangan Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 – 2022

Salija Ridayati
Noviana Ramadhani
Rr Jihan Faadhilah Yuwandono
Vika Triya Wahyuni

Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi

This study aims to determine and compare the financial performance of Food And Beverage sub-sector companies listed on the IDX for the 2020-2022 period based on financial ratios, which include activity ratios, liquidity, solvency, profitability and market ratios. The method used in this research is descriptive analysis method with secondary data sources. The results showed that the financial condition of food and beverage sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period was not good. This is indicated by the average value of financial ratios that are below the industry standard value. However, there are several companies whose financial conditions are quite good, even superior to other companies. These companies are ICBP, CAMP, and MYOR.