Analisis Komparatif Kinerja Keuangan PT.AnekaTambang Dan PT. Timah Dengan Menggunakakan rasio keuangan 2016-2020
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2022-05-27
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Abstract
Analisis komparatif kinerja keuangan merupakan suatu teknik analisis membandingkan antara satu kinerja keuangan dengan kinerja keuangan lain yang sejenis. Pada penelitian ini diteliti industri bijih logam. Beberapa BUMN yang bergerak pada industri bijih logam, yaitu PT Aneka Tambang dan PT Timah. Penelitian melakukan perbandingan kinerja keuangan kedua perusahaan pada periode 2016-2020 dengan menggunakan rasio keuangan menurut Surat Keputusan Menteri BUMN Nomor 2002. Rasio yang dipakai terdiri atas rasio profitabilitas (return on equity dan return on investment), rasio likuiditas (cash ratio dan current ratio), dan rasio aktivitas (total modal sendiri terhadap total asset, total asset turnover, collection periods, dan Inventory turnover). Uji statistik untuk mengetahui ada tidaknya perbedaan menggunakan uji paired sample test. Hasil penelitian diketahui terdapat perbedaan yang signifikan antara PT. Aneka Tambang dengan PT. Timah berdasarkan rasio inventory turnover, total modal sendiri terhadap total asset dan collection periods selama 2016-2020. Serta tidak terdapat perbedaan yang signifikan antara PT. Aneka Tambang dengan PT. Timah berdasarkan retrun on equity, return on investment , cash ratio dan current ratio pada periode 2016-2020. Secara keseluruhan baik dari rasio likuiditas, rasio aktifitas, dan rasio profitabilitas PT Aneka Tambang lebih baik kinerja keuangannya dibandingkan dengan PT Timah selama periode 2016-2020
Comparative analysis of financial performance is an analytical technique comparing one financial performance with other similar financial performances. In this study, the metal ore industry was investigated. Several State-Owned Enterprises (BUMN) are engaged in the metal ore industry, namely PT Aneka Tambang and PT Timah. The study compared the financial performance of the two companies in the 2016-2020 period using financial ratios according to the Decree of the Minister of State-Owned Enterprises (BUMN) Number 2002. The ratios used consist of profitability ratios (return on equity and return on investment), liquidity ratios (cash ratio and current ratio) and the activity ratio (total own capital to total assets, total asset turnover, collection periods, and inventory turnover). Statistical test to determine whether there is a difference using the paired sample test. The results showed that there were significant differences between PT. Aneka Tambang and PT. Timah based on the ratio of inventory turnover, total equity to total assets and collection periods during 2016-2020. And there is no significant difference between PT. Aneka Tambang with PT. Timah based on return on equity, return on investment, cash ratio and current ratio in the 2016-2020 period. Overall, both in terms of liquidity ratios, activity ratios, and profitability ratios, PT Aneka Tambang has better financial performance compared to PT Timah during the 2016-2020 period.
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analisis komparatif, rasio keuangan