ANALISIS PERBANDINGAN KINERJA KEUANGAN PT ADHI KARYA TBK DAN PT PEMBANGUNAN PERUMAHAN TBK TAHUN 2020 - 2022

Abstract

Good financial performance will reflect the good condition of the company, therefore it is necessary to analyze the financial performance of a company. The process of analyzing financial performance requires a variety of information in order to obtain correct data. One source of information to find out and measure company performance is financial reports. Financial reports are not only needed by financial managers or internal company parties, but several parties outside the company also need to understand the company's financial condition, including potential investors and creditors. Several techniques are used in analyzing financial reports, one alternative is financial ratio analysis. Financial ratio analysis can use profitability, liquidity and solvency ratios. This research aims to determine and analyze differences in the financial performance of PT Adhi Karya Tbk and PT Pembangunan Perumahan Tbk 2020 – 2022 as measured by return on asset, return on equity,  quick ratio, cash ratio, debt to equity ratio, debt to asset ratio.

This research uses financial management theory, especially financial reports, financial performance, liquidity ratios, profitability ratios, solvency ratios. This research was conducted at construction sector companies, namely PT Adhi Karya Tbk and PT Pembangunan Perumahan Tbk. The financial report used is the financial report for 2020 - 2022. The data collection technique in this research uses library research. The analytical tool used is independent sample t- test.

The results of the research show that the financial performance of PT Adhi Karya Tbk and PT Pembangunan Perumahan Tbk 2020 - 2022 as measured by return on asset, return on equity, cash ratio, debt to equity ratio, debt to asset there are significant differences, while the financial performance of the companies PT Adhi Karya Tbk and PT Pembangunan Perumahan Tbk 2020 – 2022 is measured by quick ratio there is no significant difference.