ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERIKANAN PRIODE 2015-2018 ( STUDI KASUS PADA PERUSAHAAN PT. DHARMA SAMUDERA FISHING IDUSTRIES TBK DAN PT. CENTRAL PROTEINA PRIMA TBK )

Abstract

The development of fisheries subsector companies listed on the Indonesia Stock Exchange also contributed to the development of the Indonesian economy, especially in the fisheries subsector. The company's financial statements tend to show earnings that fluctuate in the 2015-2018 period. The purpose of this study is to analyze financial ratios using liquidity, solvency, profitability, and activity ratios. The results showed the financial statements using liquidity is quite good, solvency is quite good, profitability is not good, and activity is not good.
The design of this study is quantitative, and the population in this study is all fisheries subsector companies listed on the Indonesia Stock Exchange in the period 2015-2018. The sample selection technique uses a purposive sampling method and is obtained by 2 (two) companies. The data analysis method used in this study was an independent sample t-test.