ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 (Studi Kasus pada PT. Mayora Indah Tbk dan PT. Ultrajaya Milk Industry & Trading Company Tbk)

Abstract

ABSTRACT
This research aims to know the financial performance of PT Mayora Indah
Tbk. And PT Ultrajaya Milk Industry & Trading Company Tbk in the period
2013-2016 years. As well as knowing the financial performance comparison
between PT Mayora Indah Tbk and PT Ultrajaya Milk Industry & Trading
Company Tbk in the period 2013-2016. The population in this study were PT
Mayora and PT Ultrajaya, to find out the financial ratios that occur in 2013 to
2016. In this study using sample data annual report PT Mayora and PT Ultrajaya
for 4 years from the period 2013-2016. The method of analysis used in this study
is a method of ratio analysis, which covers the liquidity ratio, the ratio of
profitability, solvency ratio, the ratio of the activity, the ratio of the market, as
well as different test (t test). Based on the results of the analysis of the different
tests can noted that there is a significant financial difference in performance
between PT. Mayora Indah Tbk and PT Ultrajaya Milk Industry & Trading
Company Tbk in the period 2013-2016 views of Current Ratio (CR), , DER, DAR,
Aged Accounts receivable. While the Quick Ratio (QR), Net Profit Margin (NPM),
the Net Profit Margin (NPM), ROE, ROA, TATO, FATO, EPS, the EPR lacks
significant financial performance difference between PT. Mayora and PT
Ultrajaya.
Keyword : liquidity ratio, profitability ratio, solvency ratio, activity ratio, ratio of
the market