Analisis komparasi kinerja keuangan perusahaan multinasional dan perusahaan nasional pada industri pertambangan subsektor batubara yang go public di Bursa Efek Indonesia

Sheilla, (NIM. 3021611092) (2020) Analisis komparasi kinerja keuangan perusahaan multinasional dan perusahaan nasional pada industri pertambangan subsektor batubara yang go public di Bursa Efek Indonesia. skripsi thesis, Universitas Bangka Belitung.

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Abstract

From 2014-2018, the coal price fluctuations impacted the financial performance of coal mining companies both multinational and national companies. This research aims to analyze and reveal the differences in financial performances of multinational and national coal mining companies from the financial ratio perspective. This research used a descriptive quantitative method. The samples were ten companies with purposive sampling as a technique of data collection. The data were secondary; financial statements. Then, the financial performance was analyzed using liquidity ratio, solvability, activity, and profitability. The technique of data analysis using financial ratio analysis and different test. The results of the financial performance analysis of multinational and national coal mining companies were calculated using the ratio of liquidity, solvability, activity, and profitability which fluctuated during the period. To analyze the financial performances of multinational coal mining companies is better in the Current Ratio, Cash Ratio, Debt to Equity Ratio, and Long Term Debt to Equity Ratio perspectives. While analyzing the financial performance of national coal mining companies is better in the Debt to Asset Ratio, Fixed Assets Turnover, Total Assets Turnover, Return on Asset, Return on Equity, and Net Profit Margin perspectives. Based on the results of the Two Independent Samples Test, there are no significant differences in financial performances of multinational and national coal mining companies in terms of Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio, Fixed Assets Turnover, Return on Equity, and Net Profit Margin. However, there is a significant difference between the financial performance of the two company categories from Total Assets Turnover and Return on Asset perspectives.

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