ANALISIS KOMPARATIF GUNA MENILAI KINERJA KEUANGAN PT TELEKOMUNIKASI INDONESIA DAN PT INDOSAT

Abstract

The purpose of this research is to find out the financial performance of PT Telekomunikasi Indonesia and PT Indosat which are listed in Indonesia Stock Exchange by using financial ratio analysis and by making comparison between two companies and which of these two companies have good performance. Financial ratio analysis which includes liquidity, profitability, solvability, activity, and market ratios. The data collection method is carried out by using secondary data which is in the form of financial statement of the company from 2009 to 2014. The liquidity and profitablity ratios of PT Telekomunikasi Indonesia are higher than PT Indosat, the solvability ratio of PT Telekomunikasi Indonesia is lower than PT Indosat. The activity ratio of PT Indosat is higher than PT Telekomunikasi Indonesia, and the market ratio of PT Telekomunikasi Indonesia is higher than PT Indosat. The performance of the above companies is under the industrial average standards. It can be concluded from the financial ratio analysis that PT Telekomunikasi Indonesia has performance is better than PT Indosat. It has been found that by applying good financial performance the success rate of a company can be known and it make the investor more convenience in conducting investment.
Keywords : Financial Ratio Analysis, Financial Performance