NALISIS LAPORAN KEUANGAN UNTUK MELIHAT KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR BURSA EFEK INDONESIA PERIODE 2016-2018 (STUDI KASUS PADA PT. PELAYARAN NASIONAL BINA BUANA RAYA TBK)
This study aims to determine and analyze the comparative financial performance of PT. Pelayaran Nasional Bina Buana Raya Tbk for the period 2014-2018. The variable used to compare is financial ratio measured by liquidity ratio (Current Ratios, Cash Ratios and Fast Ratios), solvency ratios (Debt to Asset Ratio and Debt to Equity Ratios), profitability ratios (Net Profit Margin Ratio, Asset Returns and Capital Return) and activity ratios (Receivables Turnover, Fixed Asset Turnover and Total Asset Turnover). In this research the data collection technique used is the documentation technique. Documentation technique is a technique to collect and utilize data that is already available as a source of information. The data used in this study are secondary data in the form of financial statements. The data source that will be used in this research is publication data in the form of financial statements of transportation sub-sector companies listed on the Indonesia Stock Exchange (BEI) during 2016-2018 obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id. as well as references from previous studies.