Febriana, Rizki (2023) Analisis Perbandingan Kinerja Keuangan PT Kimia Farma Tbk Sebelum dan Sesudah Bergabung Dengan Holding BUMN Farmasi. Sarjana thesis, Universitas Brawijaya.
Abstract
Holding BUMN merupakan sebuah rencana strategis penataan dalam pengelolaan BUMN yang dilakukan dengan fokus pada core bisnis sehingga diharapkan dapat meningkatkan kinerja perusahaan. Pembentukan holding BUMN dinilai dapat meningkatkan aset perusahaan dan mendorong kemandirian BUMN sehingga dapat meningkatkan nilai investasi dan memperluas pasar serta mengurangi persaingan antar BUMN dalam pasar. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kimia Farma Tbk sebelum dan sesudah bergabung dengan holding BUMN farmasi menggunakan analisis rasio keuangan yang terdiri dari 12 rasio keuangan yaitu current ratio (CR), quick ratio (QR), cash ratio (CaR), debt to assets ratio (DAR), debt to equity ratio (DER), total assets turn over (TATO), fixed assets turn over (FATO), net profit margin (NPM), return on assets (ROA), return on equity (ROE), earning per share (EPS), dan price earning ratio (PER). Jenis penelitian yang digunakan adalah deskriptif komparatif dengan pendekatan kuantitatif. Sampel penelitian pada penelitian ini adalah PT Kimia Farma Tbk. Sumber data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan PT Kimia Farma Tbk periode 2018-2022. Teknik analisis data menggunakan metode statistik parametik yaitu uji beda paired sample t-test. Hasil penelitian menunjukkan bahwa dalam perbandingan kinerja keuangan perusahaan tidak terdapat perbedaan yang signifikan pada setiap rasio yang dianalisis namun rasio debt to equity ratio menunjukkan adanya perbedaan yang signifikan antara sebelum dan sesudah bergabung dengan holding BUMN farmasi.
English Abstract
BUMN holding is a strategic plan for managing BUMN which is carried out with a focus on the core business so that it is expected to improve the company's performance. The establishment of a BUMN holding is considered to be able to increase company assets and encourage BUMN independence so that it can increase investment value and expand the market and also reduce competition between BUMNs in the market. This research aims to determine the comparison of the financial performance of PT Kimia Farma Tbk before and after joining the BUMN pharmaceutical holding using financial ratio analysis which consists of 12 financial ratios namely current ratio (CR), quick ratio (QR), cash ratio (CaR), debt to assets ratio (DAR), debt to equity ratio (DER), total assets turn over (TATO), fixed assets turn over (FATO), net profit margin (NPM), return on assets (ROA), return on equity (ROE ), earning per share (EPS), and price earning ratio (PER). The type of research used is descriptive comparative with a quantitative approach. The research sample in this research was PT Kimia Farma Tbk. The data source in this research uses secondary data of PT Kimia Farma Tbk's annual financial reports for the 2018-2022 period. The data analysis technique used the parametric statistical method, namely paired sample t-test. The results showed that in a comparison of the company's financial performance there was no significant difference in each ratio analyzed, but the debt to equity ratio showed a significant difference between before and after joining the BUMN pharmaceutical holding.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030030 |
| Uncontrolled Keywords: | Kinerja keuangan, holding BUMN farmasi, Rasio keuangan, PT Kimia Farma Tbk |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | agung |
| Date Deposited: | 16 Jan 2024 03:41 |
| Last Modified: | 16 Jan 2024 03:41 |
| URI: | http://repository.ub.ac.id/id/eprint/210799 |
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Text (DALAM MASA EMBARGO)
Rizki Febriana.pdf Restricted to Repository staff only until 31 December 2025. Download (4MB) |
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