Analisis Laporan Keuangan Pada  Perusahaan  Sub Sektor Makanan dan Minuman  di Bursa Efek Indonesia (BEI) Periode 2018-2022

Anggi Tamala; Kisnaldy Krisnaldy

doi:10.58174/mkwwvs05

Authors

Anggi Tamala Universitas Pamulang
Kisnaldy Krisnaldy Universitas Pamulang

DOI:

https://doi.org/10.58174/mkwwvs05

Keywords:

Analisis Laporan Keuangan; Bursa Efek Indonesia (BEI), Financial Report Analysis, Indonesian Stock Exchange (BEI)

Abstract

The comprehensive final assignment aims to analyze the financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The method used is a quantitative method by analyzing the financial reports of each company by carrying out calculations based on liquidity ratios, profitability ratios, and solvency ratios. The financial reports for the food and beverage sub-sector companies analyzed were 10 (ten companies). The results of this research are the liquidity ratio analysis where the ratio analyzed, namely the Current Ratio (CR), gets an average percentage of 2 times, meaning that the condition of industrial companies in the food and beverage sector is in good condition, because it has reached industry standards. In the solvency ratio analysis, the ratio analyzed is the Debt-to-Equity Ratio (DER) for companies in the food and beverage industry sector of 71%, while the industry standard is 90%, this shows that the DER value for food and beverage companies is "Good", because is below industry standards. The results of the profitability ratio analysis where the ratios analyzed are; Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE) show unfavorable condition results where the results of profitability ratio analysis show results below industry standards.

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