Skripsi

ANALISIS KESEHATAN KEUANGAN PERUSAHAAN BADAN USAHA MILIK NEGARA PADA PERUSAHAAN SEMEN DI INDONESIA

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Penilaian

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This study aims to determine the financial health performance of cement companies that have entered the healthy category or otherwise and to compare the performance of the three cement companies. Financial statement analysis is needed by companies, by analyzing financial statements, companies can find out the setbacks and progress that occurred in the company. The objects of this research are three BUMN cement companies in Indonesia, namely PT. Semen Baturaja (Persero) Tbk, PT. Semen Indonesia (Persero) Tbk, and PT. Indocement Tunggal Prakasa. This type of research is descriptive quantitative with the data used are financial statements. The data analysis use is quantitative with weighting method , which is used to assess the company's financial health based on ROE, ROI, Current Ratio, Cash Ratio, Collect Period, Inventory Turn Over, Total Assets Turn Over, and total own capital to total assets in accordance with the decree minister of BUMN No: KEP- 100/MBU/2002. Based on the results of data analysis from 2015-2019, it can be seen that PT. Semen Baturaja (Persero) Tbk. are in an unhealthy condition with a total score of 57, 47.5, 40, 37.5, and 34, respectively, PT. Semen Indonesia (Persero) Tbk is in a healthy condition with a total score of 64, 56.5, 45, 50.5, and 44.5, respectively, PT. Indocement Tunggal Prakasa is in good health with a total score of 65, 59, 45, 41, and 47, respectively.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107004387	T61945	T619452021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T619452021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xx, 71 hlm.; tab.; ilus.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Keuangan Perusahaan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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