Al Zahra, Khalisha (2023) Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik Bumn Dan Swasta Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to compare the financial performance of state-owned and private pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The research population is state-owned and private pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The variables used in this study are CR, QR, TATO, DER, DAR, NPM, ROE and ROA. The sampling method used a purposive sampling technique with a total sample of 9 companies. The type of data used is secondary data obtained from the annual reports of state-owned and private pharmaceutical companies on the Indonesia Stock Exchange. The data analysis technique in this study used an independent sample t-test with the SPSS application tool. The results showed that there were no significant differences in financial performance in the QR and ROE variables between state-owned and private pharmaceutical companies. Whereas in the CR, TATO, DER, DAR, NPM, and ROA variables there are significant differences in financial performance between state-owned and private pharmaceutical companies. Overall, the financial performance of BUMN Pharmacies is better than Private Pharmacies listed on the IDX during the study period.

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