ANALISIS KINERJA KEUANGAN PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANGGO PUBLIC PADA BEJ

Hidayati, Rosidah (2007) ANALISIS KINERJA KEUANGAN PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANGGO PUBLIC PADA BEJ. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to determine the condition of the financial performance of the food and beverage companies that went public on the JSE by using financial ratio analysis. Financial Ratio Analysis and Determining Scale Calculation of Financial Ratios on 7 Food and Beverage companies listed on the Jakarta Stock Exchange, namely Ades Alfindo Putra Setia, Aqua Golden Mississippi, Cahaya Kalbar, Prasidha Aneka Niaga, Indofood Sukses Makmur, Mayora Indah, Siantar Top. In this study the authors conducted an analysis of the financial statements obtained from the corner of the Jakarta Stock Exchange Muhammadiyah University of Malang. The data used were obtained by taking and collecting documents from the seven companies listed on the Jakarta Stock Exchange. Documents collected in the form of financial reporting data, the Balance Sheet and Profit and loss in 2001 - 2003. The financial reports were analyzed using analysis of Financial Ratios and Calculation of Financial Ratios Scale. The result using Financial Ratios and Calculation of Financial Ratios Scale liquidity ratio obtained information for Food and Beverage Companies that go public, PT. Davomas has the best performance and is able to meet its short term debt, it is seen from the Current Ratio liquidity ratio, cash ratio and quick ratio of three consecutive years ie 2001 and 2003 is above the industry average of all food and beverage industry . While looking at the profitability ratios of gross profit margin was occupied in 2001-2003 PT. Ades with a value ratio of 35.01 in 2001, 35.2% in 2002 and 36.72% in 2003. While the ROI occupied by the company and Aqua Prasidha ROI value of PT. Prasidha amounted to 51.7% in 2001, PT. Aqua by 12.2% in 2002 and amounted to 468.44% in 2003 while in terms of solvency ratio on the ratio TDER from 2001-2003 showed that PT. Prasidha and Indofood has the value of this ratio above the industry average that is equal to 838.09% in 2001, amounting to 984.67 in 2002 and 257.76 in 2003%. Sedangka TDER ratio from 2001-2003 showed that PT. Prasidha has a value of this ratio above the industry average that is equal to 321.69% in 2001, amounting to 515.12% in 2002 and 149.67 in 2003% Based on the above conclusions, the advice given to the company are: the company should improve its financial performance, and more attention to the wisdom of their capital structure. Companies need to prepare a good business plan or investment in the short and medium term, should consider the use of debt to meet their financial needs in order to avoid high interest costs. Because by avoiding the debt will affect the company's ability to obtain benefits which would further affect the earnings per share. For more investor should consider before investing firm performance because firms with good performance will provide more value and high dividends. Thus the expected return of each investor can be met

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 11 Jun 2012 05:37
Last Modified: 11 Jun 2012 05:37
URI: http://eprints.umm.ac.id/id/eprint/7084

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