ANALISIS PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA   PERUSAHAAN WARALABA MAKANAN CEPAT SAJI

Senja   Priastuti; Marsudi  Lestariningsih

Senja Priastuti
Marsudi Lestariningsih

Keywords: Liquidity Ratio, Solvency Ratio, Profitability Ratio, Activity Ratio, t test

Abstract

The purpose of this research is to analyze the financial performance of PT. Fastfood Indonesia Tbk and
PT. Pioneerindo Gourmet International, Tbk. By analyzing the financial statements, it can be found
how the achievement of the financial performance of the company from every year.
The samples
consist of two fast-food franchise companies which are listed in Indonesia Stock Exchange (BEI). The
financial statements d
ata has been obtained from Indo-Exchange File in 2011-2014 periods. The
financial ratios which have been calculated i.e. Liquidity Ratio, Solvency Ratio, Profitability Ratios,
and Activity ratio. The statistics method has been done by using t test (difference test). The liquidity
ratio and solvency ratio of PT. Fastfood Indonesia Tbk and PT. Pioneerindo Gourmet International,
Tbk in 2011-2014 periods experience fluctuation due to an increased amount of debt. The profitability
ratio decrease due to the enhancement of cost of goods sold reduces the amount of net income. The
activity ratio also experiences a decrease due to the lack of management efficiency in utilizing it’s
assets to increase sales. The t test results is that there are no significant differences in the financial
performance of these
two companies.

Keywords:Liquidity Ratio, Solvency Ratio, Profitability Ratio, Activity Ratio, and t test