Analysis of Liquidity and Profitability for Measure Financial Performance (Study in Coal Mining Services Industries Listed on Indonesia Stock Exchange).

Adibah, Faroh (2013) Analysis of Liquidity and Profitability for Measure Financial Performance (Study in Coal Mining Services Industries Listed on Indonesia Stock Exchange). Sarjana thesis, Universitas Brawijaya.

Abstract

Latar belakang penelitian ini ditujukan untuk mengukur kinerja keuangan perusahaan umumnya menggunakan analisis likuiditas dan profitabilitas. Kekuatan pengukuran dengan metode itu mendapatkan perhitungan yang mudah di sepanjang data historis yang tersedia. Sedangkan kelemahannya tidak dapat mengukur kinerja perusahaan secara akurat. Ini terjadi karena data yang digunakan adalah data akuntansi yang tidak terpisah dari interpretasi dan estimasi yang dapat menyebabkan berbagai macam distorsi dengan hasil bahwa kinerja keuangan perusahaan tidak diukur dengan benar dan akurat. Penelitian ini menggunakan karakter kuantitatif dan penelitian deskriptif. Penerangan penelitian ini dengan objek penelitian adalah pada perusahaan dengan periode waktu tertentu dengan mengumpulkan data dan informasi yang berkaitan dengan Perusahaan dan menafsirkan kinerja keuangan Perusahaan. Penelitian ini menggunakan data Laporan Keuangan Industri Jasa Penambangan Batubara Penduduk yang terdaftar di Bursa Efek Indonesia. Ada 10 perusahaan yang digunakan sebagai populasi dalam penelitian ini. Instrumen penelitian diukur dengan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian dengan menggunakan rasio likuiditas dan rasio profitabilitas. Rasio likuiditas menunjukkan bahwa bagaimana kinerja rasio saat ini dan rasio cepat untuk memenuhi kewajiban jangka pendek perusahaan. Rasio profitabilitas menunjukkan bahwa bagaimana kinerja ROI dan ROE menghasilkan keuntungan yang baik dari perusahaan. Namun variabel yang paling berpengaruh adalah rasio industri rata-rata karena semua 4 rasio (CR, QR, ROI, dan ROE) harus diberikan penilaian setelah dibandingkan dengan rasio industri rata-rata.

English Abstract

The background of this research is aimed measuring financial performance of companies generally use the analysis of liquidity and profitability. The strength of measuring with that method is getting the easy calculation along historic data available. Whereas the weakness isn’t able to measure company performance accurately. This happen because the data that used is accounting data that not separate from interpretation and estimation which can caused many kinds of distortion with the result that financial performance of company isn’t measured right and accurate. This research uses quantitative character and descriptive research. This study deals with the object of research is on firms with certain period of time by collecting data and information relating to the company and interpreted financial performance of the company. This research uses the data financial statement of population coal mining services industries listed on Indonesia Stock Exchange. There are 10 companies used as population in this study. The Research instruments are measured by liquidity ratios, solvability ratios, profitability ratios, and activity ratios. The research result by using liquidity ratios and profitability ratios. Liquidity ratios show that how the performance of current ratio and quick ratio to meet the short-term obligation of companies. Profitability ratios show that how the performance of ROI and ROE to produce good profit of companies. However the most influential variable is average industry ratio because all of 4 ratios (CR, QR, ROI, and ROE) have to given assessment after compared with average industry ratio.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2013/114/051303415
Subjects:	600 Technology (Applied sciences) > 658 General management
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Endang Susworini
Date Deposited:	28 May 2013 15:55
Last Modified:	18 Oct 2021 11:04
URI:	http://repository.ub.ac.id/id/eprint/106521

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