Putri, FriskaAde (2016) Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pt Gudang Garam Tbk. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengukur kinerja keuangan perusahaan sebelum dan sesudah menerapkan program pensiun dini ditinjau dari rasio likuiditas, rasio leverage, rasio profitabilitas, rasio aktivitas dan rasio pasar. Obyek dari penelitian ini yaitu PT Gudang Garam Tbk periode 2013-2015. Metode yang digunakan ialah analisis deskriptif kuantitatif yang mendeskripsikan keadaan kinerja keuangan PT Gudang Garam Tbk antara sebelum dan sesudah penerapan program pensiun dini. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan sesudah penerapan program pensiun dini mengalami peningkatan namun ada juga yang mengalami penurunan bila dibandingkan dengan periode sebelum adanya program pensiun dini. Hal ini terlihat pada rasio likuiditas, rasio profitabilitas, fixed assets turnover ratio dan earning per share ratio menunjukkan peningkatan setelah adanya pensiun dini. Sedangkan rasio leverage, inventory turnover ratio, total assets turnover ratio dan price earning ratio mengalami penurunan setelah adanya pensiun dini.
English Abstract
This research aims to analyze the financial ratio for measuring the financial performance of PT Gudang Garam Tbk. The aim is to measure the corporaten’s financial performance before and after applying early retirement program in terms of liquidity ratio, leverage ratio, profitability ratio, activity ratio and market ratio. The object of this research is PT Gudang Garam Tbk 2013-2015 period. This research uses quantitative descriptive analysis method which describes financial performance condition of PT Gudang Garam Tbk before and after early retirement program. The research result shows that financial performance of the corporation increased after early retirement program is implemented; yet there are some declining points if it is compared to the period before the implementation of the early retirement program. It can be perceived from its liquidity ratio, profitability ratio, fixed assets turnover ratio and earning per share ratio as those ratio are greater after the early retirement program is implemented. However, leverage ratio, inventory turnover ratio, total assets turnover ratio, and price earnings ratio experience decreasing number after the early retirement program is implemented.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/406/ 051607408 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Kustati |
| Date Deposited: | 11 Aug 2016 14:46 |
| Last Modified: | 11 Aug 2016 14:46 |
| URI: | http://repository.ub.ac.id/id/eprint/108840 |
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