ANALISIS PERBANDINGAN KINERJA KEUANGAN UNTUK MENGUKUR KONDISI FUNDAMENTAL KEUANGAN PADA PERUSAHAAN PT KIMIA FARMA (2016-2020)

Ridhuan Firmansyah (Fakultas Ekonomi Universitas Panca Bhakti)
Muhammad Zalviwan (Fakultas Ekonomi Universitas Panca Bhakti)

JEM : Jurnal Equilibrium Manajemen
Vol 9 No 1 (2023): Vol 9 No 1 (2023): Jurnal Equilibrium Manajemen (JEM)

This study analyzes the financial performance of the Kimia Farma TBK company by using appropriate analytical tools to measure how far the financial performance is carried out by comparing companies from the same sector, namely the pharmaceutical sector. There are two comparators chosen to compare Kimia Farma TBK companies. namely PT. Indo Farma TBK and PT. Kalbe Farma TBK. By using the Liquidity Ratio, Solvency, Profitability, and Activity, it will find a value that becomes a benchmark in assessing the financial performance of Kimia Farma TBK company. And measure of the conditions experienced by Kimia Farma TBK company. Based on the results of the analysis and performance assessment of Kimia Farma TBK company obtained, it can be expected that the value obtained can balance PT. Indo Farma TBK and PT. Kalbe Farma TBK so that Kimia Farma TBK is said to have good conditions in competing in the pharmaceutical sector. And if the value obtained is not in line with expectations, then there needs to be an improvement from the Kimia Farma TBK company. in order to have optimal conditions in competing in the pharmaceutical sector which is written in the conclusion.