Analisis Rasio Aktivitas Dan Rasio Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Lainnya Yang Terdaftar Di Bei Selama Tahun 2018-2019

Sugeng Prihadi Robin Jonathan Heriyanto

Abstract


SUGENG PRIHADI: Analysis of Activity Ratios and Profitability Ratios in Automotive Sub-Sector Manufacturing Companies and Other Components Listed on the IDX during 2018-2019. ( Under the guidance of Mr. Robin Jonathan as mentor 1 and Mr. Heriyanto as mentor II. )

The purpose of this study was to determine the growth of activity ratios and profitability ratios in manufacturing companies in the automotive sub-sector and other components listed on the IDX during 2018-2019.

This research was conducted at Automotive Sub-Sector Manufacturing Companies and Other Components Listed on the IDX During 2018-2019, data was obtained from the official website of the Indonesian stock exchange www.idx.co.id. The analytical tool used in this research is financial ratios: 1. total asset turnover, 2. net working capital turnover, 3. fixed asset turnover, 4. inventory turnover, 5. accounts receivable turnover, 6. net profit margin, 7. return on assets, 8. return on equity, 9. economic profitability, 10. economic growth.

The results show that the activity ratio (total asset turnover, net working capital turnover, fixed asset turnover, inventory turnover, accounts receivable turnover) and profitability ratio (net profit margin, return on assets, return on equity, economic profitability) in sub-sector manufacturing companies. automatics and other components listed on the IDX in 2018-2019 experienced growth, so the hypothesis is accepted



Keywords


total asset turnover, net working capital turnover, fixed asset turnover, inventory turnover, accounts receivable turnover, net profit margin, return on assets, return on equity, economic profitability, economic growth.

Full Text:

PDF

References


Bernstein, Leopold A and John J. Wild, Financial Statement Analysis : Theory, Application, and Interpretation, 6th edition, Mc Grow-Hill, 2010

Fahmi, Irham. 2012. Manajemen Investasi Teori Dan Soal Jawab.Jakarta:

Salemba Empat.

_____, 2016. Pengantar Manajemen Keuangan. Bandung : ALFABETA, CV.

_____, 2017. Analisis Kinerja Keuangan. Bandung: Alfabeta.

Hery. 2016. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.

Ikatan Akuntansi Indonesia, Standar Akuntansi Keuangan, Jakarta: Salemba Empat, 2011.

Kasmir. 2016.. Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada

Kasmir. 2010. Analisis Laporan Keuangan. Yogyakarta: Raja Grafindo Persada.

_____. 2013. Analisa Laporan Keuangan. Rajawali Pers: Jakarta.

_____. 2018. Analis laporan Keuangan. Depok: PT Raja Grafindo Persada.

Munawir. 2014. Analisa Laporan Keuangan.Edisi Keempat. Yogyakarta: Liberty.

Munawir. 2010. Analisis Laporan Keuangan. Yogyakarta: Liberty.

Murhadi, Werner R. 2013. Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat.

Sawir, Agnes. (2011). Analisa Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: PT. Gramedia Pustaka Utama.

Sutrisno. 2012. Manajemen keuangan teori konsep dan aplikasi. Yogyakarta : Ekonisia.




DOI: https://doi.org/10.31293/ekm.v11i3.6398

Refbacks

  • There are currently no refbacks.