Analisis Perbandingan Kinerja Keuangan Perusahaan Semen Milik Pemerintah (BUMN) dan Perusahaan Semen Milik Swasta (BUMS)

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has carried out using the rules of financial implementation properly and correctly. This study aims to determine the comparison of financial performance in state-owned cement companies (BUMN) and private-owned cement companies (BUMS) listed on the IDX. The population in this study are all cement sub-sector companies listed on the IDX. This study uses secondary data with the independent t test method or two independent sample tests. Based on data analysis, it can be concluded that current ratio, quick ratio, debt to total assets, debt to equity, net profit margins and return on investment show that there is no difference in financial performance between government-owned cement companies (SOEs) and registered private-owned cement companies (BUMS). on the IDX. Whereas the variable return on investment, total asset turnover and inventory turn over indicate differences in financial performance between state-owned cement companies (BUMN) and privately-owned cement companies (BUMS) listed on the IDX.