Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022
DOI:
https://doi.org/10.29303/risma.v4i3.1197Keywords:
Financial Ratios, Pharmacy, Health LevelAbstract
The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.
References
Adani, L. D. P., Fikri, M. A., & Nurabiah. (2023). Analysis of earnings management practices in PROPER companies. New Applied Studies in Management, 6(4), 34–43.
Andriani, P. R., & Rudianto, D. (2019). Pengaruh Tingkat Likuiditas, Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pada Subsektor Makanan dan Minuman yang Tercatat di BEI (BEI) Periode 2010-2017. Management, and Industry (JEMI), 2(1), 48– 60.
Arista, R. Ak. (2022). Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan.
Darsono dan Ashari. (2004). Pedoman Praktis Memahami Laporan Keuangan. ANDI.
Febriani, B. S. F., Fikri, M. A., & Nurabiah, N. (2023). Analysis of Income Smoothing Practices in PROPER Companies. International Journal of Academe and Industry Research, 4(3), 1–19. https://doi.org/10.53378/352999
Fitri, R. K., Nurabiah, N., & Priyambodo, V. K. (2024). Does financial technology moderate the relationship between intellectual capital and company performance? Empirical study in Indonesian banking. New Applied Studies in Management, Economics & Accounting, 7(1), 79–97.
Handajani, L., Rifai, A., & Husnan, L. H. (2019). Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN (Handajani Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN. Jurnal Economica, 15(1), 1–16. https://journal.uny.ac.id/index.php/economia
Hartini, H., & Hardianti, N. (2022). Analisis Kinerja Keuangan Dilihat Dari Current Ratio, Debt To Equity Ratio, Dan Total Asset Turnover Pada Perusahaan Manufaktur Subsektor Farmasi. Jurnal Ekonomi Dan Bisnis (EK&BI), 5(1), 89–96. https://doi.org/10.37600/ekbi.v5i1.471
Hery. (2016). Analisis Laporan Keuangan. Center for Akademic Publishing Service.
Hutabarat, F. (2020). Analisis Kinerja Keuangan Perusahaan. Desenta Muliavisitama.
Iskandar, N., Pusparini, H., & ... (2022). Prediksi Financial Distress pada Perusahaan Sektor Pariwisata di Kabupaten Lombok Tengah Periode 2019-2020. Jurnal Online …, 7(2), 131–140. http://ejournalbinainsani.ac.id/index.php/JOIA/article/view/1875%0Ahttps://ejournalbinainsani.ac.id/index.php/JOIA/article/download/1875/1482
Istikomah, N. (2017). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmu Dan Riset Akuntansi, 12 (22).
Kasmir. (2005). Analisis Laporan Keuangan. Rajawali Pers.
Maulana, J., & Triana, G. G. M. (2021). Pengaruh”Debt To Asset Ratio Terhadap Persistensi Laba Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia”Tahun 2016-2019. Land Journal, 2(2), 80–94. https://doi.org/10.47491/landjournal.v2i2.1348
Nurabiah, Pusparini, H., & Fitriyah, N. (2023). Pengaruh Strategi Inovasi Terhadap Kinerja Perusahaan E-Commerce Yang Dimoderasi Leadership. Jurnal Distribusi, 11(2), 1–14.
Pratama, F., Widyanti, R., & Basuki, B. (2023). Pengaruh Return on Asset (Roa), Return on Equity (Roe), Debt to Equity Ratio (Der), Dan Good Corporate Governance (Gcg) Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016 – 2020. AlKALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(2), 254. https://doi.org/10.31602/al-kalam.v10i2.11911
Prathamy, Z., Putra, U. N., Awaliyah, U. T., Putra, U. N., Zebua, L. A., Putra, U. N., & Keuangan, R. (2022). Kinerja Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020. Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 4(1), 1–13.
Pudza, I. W., & Nurabiah. (2023). Comparative Research Implementation of CSR (Corporate Social Responsibility) in Various Sectors of the Indonesian Stock Exchange. Journal of Accounting and Finance in Emerging Economies, 9(4), 489–500. https://doi.org/10.26710/jafee.v9i4.2821
Rahmah, M. N., & Komariah, E. (2016). Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Manajemen Akuntansi (JUMSI), 3(1), 1–23.
Sintyana, I. P. H., & Artini, L. G. S. (2018). Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, 8(2), 757. https://doi.org/10.24843/ejmunud.2019.v08.i02.p07
Sugiono, A. (209 C.E.). Panduan Praktis Dasar Analisa Laporan Keuangan. In PT Grasindo (Vol. 1, Issue April).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Muhammad Adi Salikin Salikin, Baiq Anggun Hilendri Lestari, Nungki Kartikasari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
