PERBANDINGAN KINERJA KEUANGAN ANTARA PT XL AXIATA TBK DENGAN PT INDOSAT TBK YANG TERDAFTAR DI BEI

Abstract

The company is one of the principal activities of the economy that lives in a business environment that can change quickly and dynamically. The measurement used in the performance assessment of a company varies and differs from industry to industry. The measurement used by firms in the performance assessment of a typical firm is expressed in financial ratios.The purpose of this research to determine the comparison of financial performance of PT XL Axiata Tbk with PT Indosat Tbk and to know the financial performance of which company is better. This research uses the analysis of financial ratios that include liquidity, solvency, activity, and profitability. By using secondary data collection method that is company's financial report in the year of 2012–2016 period.Based on the liquidity ratio, PT XL Axiata Tbk has better financial performance than PT Indosat Tbk. Based on the solvency ratio, PT XL Axiata performs better than PT Indosat Tbk. Based on the ratio of activities with receivables turnover shows PT XL Axiata Tbk has better performance, while with total asset turnover shows PT Indosat Tbk has better performance. Based on the profitability ratios, PT XL Axiata Tbk has performed better than PT Indosat Tbk.

Keywords: financial, liquidity, solvency, activity, profitability