Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Financial ratio analysis is an effective method to determine the financial performance of a company, which includes both internal and external aspects. In addition, financial analysis functions to evaluate the financial condition of a company which aims to make a decision on a financial problem that occurs. This study uses a quantitative method by focusing on the company's financial performance, the types and sources of data used are secondary data in the form of balance sheets, profit and loss statements and data needed from 2020 to 2022, the data was taken from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector. The company sampling technique uses the Purposive Sampling technique. The analysis used is a quantitative analysis consisting of profitability ratios, liquidity ratios and solvency ratios, based on the research, the research results obtained from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector have quite good performance, this is evidenced by quite good use of profitability ratios, liquidity ratios and solvency ratios because they increase every year. The financial performance results of 25 (twenty five) companies listed on the Indonesian Stock Exchange in the Food and Beverage industry sector received very good criteria.