ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN KOSMETIK DI BEI

Abstract

This research is meant to find out and to study how the financial ratio analysis can be used to measure the performance of cosmetic companies in the IDX. Meanwhile, this research is a descriptive analysis which is done by describing, recording, analyzing and interpreting some conditions in certain periods which occur in the research object, therefore this research does not conduct a hypothesis test but it describes the information and the analysis in accordance with the condition which has been studied and interpreted. The analysis technique has been done by using both qualitative and quantitative analysis technique, which is done by performing the calculation of liquidity ratios, profitability, solvability and activity. The result of the research shows that the performance of liquidity level and solvability level of PT Mandom Indonesia, Tbk is much better when it is compared to other cosmetic companies; the financial performance when it is reviewed from the profitability level and the activity, it shows that PT Unilever, Tbk has better financial performance compare to other three cosmetic companies. It is indicated by the nine of indicator ratio, and five of them show good performance.

Keywords : Liquidity, Solvability, Activity, Profitability, Financial Performance