Analisis Laporan Rasio Profitabilitas Keuangan, PT Mayora Indah Tbk 2016-2020

Authors

  • Nirwana Sari Sekolah Tinggi Ilmu Ekonomi Institut Bisnis Manajemen Internasional Medan
  • Kristin Natalia Sekolah Tinggi Ilmu Ekonomi Institut Bisnis Manajemen Internasional Medan
  • Wilda Dwina Sekolah Tinggi Ilmu Ekonomi Institut Bisnis Manajemen Internasional Medan
  • Laily Ramadhani Sekolah Tinggi Ilmu Ekonomi Institut Bisnis Manajemen Internasional Medan

DOI:

https://doi.org/10.56910/gemilang.v5i1.2664

Keywords:

Financial Analysis, Profitability Ratios, ROI, ROE, PT Mayora Indah Tbk

Abstract

This study aims to analyze the financial performance of PT Mayora Indan Tbk over the period 2016-2020 using financial ratios- including gross profit margin, operating profit margin,net profit margin, retrun on investment (ROI), and retrun on equity (ROE). The company showed strong profitability in 2016, but experienced sharp declines in various margins in 2017 and 2018, followed by moderate recovery in 2019, then a slight setback in 2020 due to reduced sales.despite decreasing trends,key profitability indicatros remained within healty ranges. PT Mayora Indan Tbk maintained liquidity and generated net income consistently, although the ratio of net income growth to equity remained modest.the findings suggest that while the firm’s financial condition remained sound,it should enhance asset and improve its profitability in the future.

References

Darmianto, & Julianty. (2008). Analisis laporan keuangan.

Fahmi, I. (2014). Analisis laporan keuangan. Bandung: Alfabeta.

Hanafi, M. M. (2015). Manajemen keuangan. Yogyakarta: BPFE.

Harahap, S. S. (2010). Analisis kritis atas laporan keuangan. Jakarta: Rajawali Pers.

Harahap, S. S. (2015). Analisis laporan keuangan. Jakarta: Rajawali Pers.

Hery. (2012). Analisis laporan keuangan. Jakarta: Bumi Aksara.

Horne, J. C. V. (2009). Prinsip-prinsip manajemen keuangan. Jakarta: Salemba Empat.

Indriantoro, N., & Supomo, B. (2012). Metodologi penelitian bisnis. Yogyakarta: BPFE.

Kasmir. (2011). Analisis laporan keuangan. Jakarta: RajaGrafindo Persada.

Kasmir. (2015). Analisis laporan keuangan. Jakarta: RajaGrafindo Persada.

Kasmir. (2017). Analisis laporan keuangan. Jakarta: RajaGrafindo Persada.

Martono, N., & Harjito, A. (2011). Manajemen keuangan. Yogyakarta: Ekonisia.

Moleong, L. J. (2017). Metodologi penelitian kualitatif. Bandung: Remaja Rosdakarya.

Priyono. (2013). Manajemen keuangan. Jakarta: Erlangga.

Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Wangke, S. (2014). Industri makanan dan minuman di Indonesia.

Downloads

Published

2025-06-28

How to Cite

Nirwana Sari, Kristin Natalia, Wilda Dwina, & Laily Ramadhani. (2025). Analisis Laporan Rasio Profitabilitas Keuangan, PT Mayora Indah Tbk 2016-2020. GEMILANG: Jurnal Manajemen Dan Akuntansi, 5(1), 312–319. https://doi.org/10.56910/gemilang.v5i1.2664