ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE RASIO KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023)

Anggraini Mey, Sintya (2025) ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE RASIO KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023). S1 thesis, Universitas Muhammadiyah Ponorogo.

	Text (SURAT UNGGAH KARYA ILMIAH) SURAT PERSETUJUAN UNGGAH KARYA ILMIAH.pdf Download (179kB)
	Text (HALAMAN DEPAN) SAMPUL DEPAN.pdf Download (1MB)
	Text (BAB I) BAB I.pdf Download (273kB)
	Text (BAB II) BAB II.pdf Restricted to Repository staff only Download (249kB) | Request a copy
	Text (BAB III) BAB III.pdf Restricted to Repository staff only Download (69kB) | Request a copy
	Text (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (584kB) | Request a copy
	Text (BAB V) BAB V.pdf Restricted to Repository staff only Download (36kB) | Request a copy
	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Download (261kB)
	Text (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text (SKRIPSI FULL TEXT) SKRIPSI FIXX SINTYA MEY ANGGRAINI 21441873.pdf Restricted to Repository staff only Download (3MB) | Request a copy

Abstract

This study aims to evaluate the financial performance of companies by applying the financial ratio analysis method, with a case study on the Food & Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research focuses on companies engaged in the Food & Beverage industry that are listed on the IDX, with the chosen theme being "Financial Statement Analysis to Assess Financial Performance Using the Financial Ratio Method (A Study on Food & Beverage Sector Companies Listed on the Indonesia Stock Exchange 2020–2023)."

This research adopts a descriptive quantitative approach, and the data used are secondary data. The secondary data consist of the annual financial statements of Food & Beverage sector companies listed on the IDX from 2020 to 2023, specifically the statements of financial position and statements of comprehensive income. These data were obtained from the official website of the Indonesia Stock Exchange. The analysis employs financial ratio methods, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios.

The population in this study comprises Food & Beverage sector companies listed on the IDX during the 2020–2023 period. The sampling technique used is purposive sampling, resulting in a sample of 28 companies. Data collection was carried out through documentation methods.

The results of the study indicate that the financial performance of Food & Beverage sector companies listed on the IDX in 2020–2023, as measured by the current ratio, shows that 17 companies met the general industry average standard, indicating their ability to meet short-term obligations. Based on the debt-to-asset ratio, 16 companies met the general industry average standard, suggesting that these companies are more likely to obtain loans. However, in terms of total asset turnover, 33 companies failed to meet the general industry average standard, as they were unable to utilize their assets effectively, resulting in sales that did not correspond to the value of the assets owned. Furthermore, based on return on assets, the companies overall did not meet the general industry average standard, reflecting their inability to demonstrate successful asset management to generate profit.

Keywords:Financial Statements, Financial Performance, Financial Ratios

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Laporan Keuangan, Kinerja Keuangan, Rasio Keuangan
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic
Depositing User:	Sintya Mey Anggraini
Date Deposited:	05 Nov 2025 03:51
Last Modified:	05 Nov 2025 03:51
URI:	https://eprints.umpo.ac.id/id/eprint/16845

Actions (login required)

View Item