Analisis Kinerja Keuangan Keuangan Industri Rokok Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022

Abstract

Abstract

 

The purpose of this study is to understand the situation of financial performance in the tobacco industry sector which is listed on the Indonesia Stock Exchange during the 2019-2022 period. This study uses a quantitative approach. The population studied includes all financial statement data of companies in the tobacco industry listed on the IDX for the 2019-2022 period, therefore the samples taken include statements of financial position and profit and loss statements from 2019 to 2022. Documentation techniques are used as a data collection method in this research. In addition, the analysis technique applied involves the use of financial ratios in the form of liquidity ratios (quick ratio and current ratio), solvency (debt to asset ratio and debt to equity ratio) and profitability (return on assets, return on equity and net profit margin), where the data used in this study is secondary data. The findings from this study indicate that every company assessed using financial ratios experiences variations in increases and decreases each year. The company that shows the best financial condition among all companies is PT. Wismilak Intan Jaya Tbk.

 

Keywords: Performance, Liquidity, Solvency, Profitability.