Kresnomurti, Bimo Adi (2019) Analisis Perbandingan Kinerja Keuangan Antara Perusahaan Konstruksi Badan Usaha Milik Negara dengan Perusahaan Konstruksi Badan Usaha Milik Swasta (Studi pada Perusahaan Sub Sektor Konstruksi Bangunan yang terdaftar pada Bursa Efek Indonesia periode 2014-2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan dunia jasa konstruksi pada 5 tahun terakhir kian meroket. Proyek pemerintah semakin massif untuk pembangunan negara. Namun, dapat diketahui banyak perusahaan konstruksi swasta merugi banyak. Dapat diketahui porsi proyek pemerintah sebesar 55% dipegang oleh perusahaan konstruksi BUMN. Sedangkan perusahaan konstruksi BUMS pada 45%. Penelitian ini bertujuan untuk melakukan pengujian perbandingan kinerja keuangan antara perusahaan berstatus badan usaha milik negara (BUMN) dengan perusahaan berstatus badan usaha milik swasta (BUMS) pada industri jasa konstruksi bangunan. Variabel yang digunakan untuk membandingkan kinerja keuangan adalah Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Longterm Debt to Equity Ratio (LDER), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return On Asset Ratio (ROA), Return On Equity (ROE),dan Total Asset Turn Over (TATO). Jenis penelitian ini merupakan penelitian komperatif. Sampel penelitian berjumlah 9 perusahaan yang terdiri dari 4 perusahaan konstruksi BUMN dan 5 perusahaan konstruksi BUMS. Sampel dipilih dengan menggunakan metode Purposive Sampling. Data penelitian dianalisis dengan metode analisis deskriptif dan uji statistik parametik yaitu uji beda dua rata-rata (Independent Sample t-test). Hasil uji beda dua rata-rata menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada rasio NPM, OPM, ROA dan ROE antara perusahaan konstruksi BUMN dengan perusahaan konstruksi BUMS. Sedangkan pada rasio CR, DAR, DER, LDER, dan TATO terdapat perbedaan yang signifikan diantara kedua perusahaan tersebut. Hasil keseluruhan membuktikan bahwa kinerja keuangan perusahaan konstruksi BUMS lebih baik dibandingkan dengan kinerja perusahaan BUMN. Dalam pengoptimalan kinerja perusahaan. perusahaan konstruksi BUMN bisa berfokus pada peningkatan laba dengan menekan angka beban operasi yang cukup tinggi. Perusahaan konstruksi BUMS lebih konsisten menjaga perputaran asset untuk efisiensi yang lebih baik.
English Abstract
The development of the construction services industry in the last 5 years has skyrocketed. Government projects are increasingly massive for the country's development. However, it can be seen that many private construction companies lose in defisit condition. It is known that the government project portion of 55% is held by state-owned construction companies. While the BUMS construction company is at 45%. This study aims to test the comparison of financial performance between companies that has status of state-owned enterprises (BUMN) with private-owned enterprises (BUMS) in the building construction services industry. The variables used to compare financial performance were Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Longterm Debt to Equity Ratio (LDER), Net Profit Margin (NPM), Operating Profit Margin ( OPM), Return On Asset Ratio (ROA), Return On Equity (ROE), and Total Asset Turn Over (TATO). The type of the research was comparative research. The research sample consisted of 9 companies consisting of 4 BUMN construction companies and 5 BUMS construction companies. The sample was selected using the Purposive Sampling method. The data of the study were analyzed with statistic descriptive methods and parametric statistical tests, namely the two sample comparative tests (Independent Sample t-test). The two sample comparative test results on average showed that there were no significant difference in the ratio of NPM, OPM, ROA and ROE between BUMN construction companies and BUMS construction companies. In the other ratio, CR, DAR, DER, LDER, and TATO there were significant differences among the two companies. The overall results proved that the financial performance of BUMS construction companies was better than the performance of state-owned construction companies. To optimized the company performance, for state-owned construction companies to focus more on increasing profits by reducing the number of operating expenses that are quite high. BUMS construction companies more consistently maintain asset turnover for better efficiency.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/472/051906461 |
| Uncontrolled Keywords: | Uji Beda, Kinerja Keuangan, Rasio Keuangan, CR, DAR, DER, LDER, NPM, OPM, ROA, ROE, TATO, Konstruksi, BUMN, BUMS |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) > 658.31 Elements of personnel management > 658.312 Conditions of employment, performance rating, utilization of personnel > 658.312 5 Performance rating (evaluation) |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 05 Nov 2020 16:01 |
| Last Modified: | 05 Nov 2020 16:01 |
| URI: | http://repository.ub.ac.id/id/eprint/172515 |
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