ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDATAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 (Studi Kasus pada PT. Samudera Indonesia Tbk dan PT. Arpeni Pratama Ocean Line Tbk)

Abstract

This study aims to determine and analyze the comparative financial performance of PT. Samudera Indonesia Tbk and PT. Arpeni Pratama Ocean Line Tbk for the period 2014-2018. The variable used to compare is financial ratio measured by liquidity ratio (Current Ratio and Quick Ratio), solvency ratio (Debt to Assets Ratio and Debt to Equity Ratio), profitability ratio (Return on Assets and Return on Equity) and activity ratio (Total Assets Turnover). The data used in this study are secondary data in the form of financial statements. The sampling technique used was the purposive sampling method of 2 companies (PT. Samudera Indonesia Tbk and PT. Arpeni Pratama Ocean Line Tbk). This study uses the documentation method obtained from financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analytical method used is a different test (independent sample t-test). The results of this study indicate that there are significant differences between the financial performance of PT. Samudera Indonesia Tbk and PT. Arpeni Pratama Ocean Line Tbk for the period 2014-2018.