ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA TBK DAN PT XL AXIATA TBK

Abstract

The objective of this research is to know the financial performance of PT Telekomunikasi Indonesia Tbk and PT XL Axiata Tbk based on the financial ratios and to compare the financial performance of the two companies by using different test (Independent sample t-test). The method that been used is comparative. The population in this research is purposive sampling on telecommunication companies which is listed in the Indonesia Stock Exchange during the 2010-2016period. The samples that been taken by two telecommunication companies are PT Telekomunikasi Indonesia Tbk and PT XL Axiata Tbk. The analytical method used is different test (Independent sample t-test). From the results of the research for DER, ITO, NPM of PT Telekomunikasi Indonesia Tbk shows that the company has a good performance. While the CR, QR, DAR, TATO, ROA of PT Telekomunikasi Indonesia Tbk shows that the company has a poor performance. While the DER, ITO PT XL Axiata Tbk shows that the company has a good performance. While the CR, QR, DAR, TATO, NPM, ROA of PT XL Axiata Tbk shows that the company has poor performance. From the research results for CR, QR, DAR, DER, ITO, TATO, ROA of PT Telekomunikasi Indonesia Tbk and PT XL Axiata Tbk showed significant difference, while NPM PT Telekomunikasi Indonesia Tbk and PT XL Axiata Tbk showed no significant difference.
Keywords: financial ratios, financial performance and comparative analysis