PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN (Studi Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016)



Indonesia is a country with high population and high population growth. Along with the  increase  of  the  population  does  the demand  for  cement  increase.  Therefore, assessment on the financial performance of Indonesian cement companies is required. This study measures company performance using financial ratio analysis. The population of this study is cement companies listed in the Indonesia Stock Exchange during the period of 2013-2016. The sample of this study is PT.  Indocement Tunggal Prakarsa Tbk, PT. Semen Indonesia, and PT. Holcim Indonesia Tbk. The ratios used in this study are liquidity, solvability, profitability, and activity ratio.

The results of this study show that the liquidity, solvability, and profitability ratio of PT. Holcim Indonesia Tbk are the lowest, but its activity ratio is the highest of the three companies.

Keywords:   cement   companies,   financial   performance,  financial   ratio,   liquidity, solvability, profitability, activity.

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