ANALISIS KINERJA KEUANGAN USAHA RITEL ANTARA ALFAMIDI DAN ALFAMART PERIODE 2015-2022 DENGAN UJI BEDA RATA-RATA INDEPENDEN

R. Deden Adhianto

Jurnal Ekbis (Ekonomi & Bisnis)
Vol. 11 No. 2 (2023): Desember 2023

ABSTRACT This research aims to determine whether there is a difference in the financial performance of retail business companies between PT Midi Utama Indonesia Tbk (Alfamidi) and PT Sumber AlfariaTrijayaTbk (Alfamart). The sample was selected based on purposive sampling from financial performance data on ROA, ROE, Current Debt Ratio, Total Debt to Equity Ratio (DER) and Total Debt to Asset Ratio (DAR) from the two companies for the 2015-2022 period. The sample data was then tested using the Normality Test and the Independent Average Difference Test. The test results on the financial performance of Alfamidi and Alfamart show that there is no significant difference in ROA performance and ROE performance between the two companies. Meanwhile, for testing the Current Ratio, Liability to Equity Ratio (DER) and Liability to Asset Ratio (DAR) between the two companies, there are significant differences. Keywords: ROA, ROE, Current Ratio, DER and DAR