PENILAIAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS PROFITABILITAS, LIKUIDITAS PERUSAHAAN FOOD AND BEVERAGE TBK.

Abstract

This research is meant to find out the measurement of application of financial performance at Food anBeverages Companies which are listed in Indonesia Stock Exchange is reviewed from the profitabilitratio and liquidity. The sample collection technique of this research is done by using non probabilitsampling in the form of saturated sampling technique and the samples are 14 Food and BeveragesCompanies which are listed in Indonesia Stock exchange. The data analysis technique has been done busing quantitative analysis in which it is done by conducting calculation of profitability ratio anliquidity to measure the financial performance at Food and Beverages Companies during 2012-2014periods compared to the ratio guidelines.The result of this research shows that the financiperformance of PT Cahaya Kalbar, PT Sekar Laut, PT Tri Banyan Tirta, PT Prashida Aneka Niagfrom the profitability has less good financial performance measurement and PT Akasha WirInternational, PT Delta Djakarta, PT Multi Bintang Indonesia, PT Sekar Bumi has goomeasurement of financial performance. The financial performance of PT Cahaya Kalbar, PT DelDjakarta, PT Indofood CBP Sukses Makmur, PT Mayora Indah, PT Ultra Milk Industry and TradingCompany, PT Tri Banyan Tirta from the side of liquidity hasgood measurement of financiperformanceand PT Multi Bintang Indonesia, PT Siantar TOP, PT Sekar Laut, PT Prashida AnekNiaga, PT Sekar Bumi has less good financial performance measurement.

Keywords: Financial Performance, Profitability, Liquidity.