Perbandingan Rasio Kinerja Keuangan Perusahaan Energi Industri yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2022

Authors

  • Anastasya Mechta Mediana Universitas 17 Agustus 1945 Surabaya
  • Herny Ria Mandag Universitas 17 Agustus 1945 Surabaya
  • Naafika Rachma Rozani Universitas 17 Agustus 1945 Surabaya
  • Cholis Hidayati Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.56910/gemilang.v4i2.1184

Keywords:

Financial statement analysis, financial ratios, energy industry, liquidity, activity, profitability, solvency, asset management efficiency

Abstract

This study aims to evaluate the financial performance of energy industry companies, with a focus on PT. PLN (Persero), Tbk, PT. Pertamina (Persero), Tbk, and PT. Indika Energy, Tbk, for the period 2020-2022. The research method used is a quantitative method because the research data is in the form of numbers and the analysis uses statistics. Through the financial ratio analysis approach, this study uses time series and cross-sectional methods to compare the financial performance of companies with the average industry ratio. The results of the analysis concluded that PT. Pertamina showed the best performance, followed by PT. Indika Energy, while PT. PLN had the lowest performance. Factors such as revenue, operational efficiency, and debt dependence affect the financial performance of each company.

References

Hanafi, H. d. (1995). Analisis Laporan keuangan. Yogyakarta: UPP STIM YKPN.

Indonesia, B. E. (2020, November 14). Laporan keuangan & Tahunan. Retrieved from https://www.idx.co.id/id

Manahan. (2005). Analisis Laporan Keuangan. Jakarta.

Syamsuddin, L. (2009). Manajemen Keuangan Perusahaan. Jakarta: Raja Grafindo Persada.

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Published

2024-01-02

How to Cite

Anastasya Mechta Mediana, Herny Ria Mandag, Naafika Rachma Rozani, & Cholis Hidayati. (2024). Perbandingan Rasio Kinerja Keuangan Perusahaan Energi Industri yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2022. GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(2), 108–127. https://doi.org/10.56910/gemilang.v4i2.1184