Analisis Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia

Studi Kasus Pada PT. Blue Bird Tbk Dan PT. Buana Lintas Lautan Tbk

Authors

  • Dewi Ummi Safitri Universitas Muslim Indonesia Makassar
  • Masdar Mas’ud Universitas Muslim Indonesia Makassar
  • Nur Alam Universitas Muslim Indonesia Makassar

Keywords:

Liquidity, Profitability, Solvency

Abstract

This research aims to analyze the financial performance of transportation companies PT. Blue Bird and PT. Buana Listy Tama based on liquidity ratio analysis method, profitability ratio and solvency ratio, period 2014-2018. This research period was conducted for 5 years, namely in 2014-2018. The types of data used in this study are quantitative and qualitative data. The data source used is secondary data in the form of the annual financial statements of transportation companies from 2014-2018 obtained from the Stock Exchange Investment Gallery of the Faculty of Economics, Muslim University of Indonesia. The research population is a sub-sector transportation company on the Indonesia Stock Exchange (IDX) in the period 2015-2019, namely 32 sub-sector transportation companies listed on the Indonesia Stock Exchange (IDX). The sample selected based on purposive sampling techniques was obtained by 2 companies. Descriptive analysis techniques used to analyze data use three ratios. Based on the results of analysis of financial performance data on the company PT. Blue Bird Tbk has not been going well, because based on the results of calculations made with liquidity, solvency, and profitability ratios, many have decreased due to the company's financial management has not been good. While the financial performance of the company PT. Buana Listy Tama Tbk did not go so well, because based on the results of calculations made with liquidity, solvency, and profitability ratios, many experienced a decrease especially in their perishability ratio due to the company's financial management can be said to be bad.

Downloads

Download data is not yet available.

References

Abdul Halim dan Sarwoko, (2008). Manajemen Keuangan (Dasar-dasar. Pembelanjaan Perusahaan). Yogyakarta: BPFE,.

Agnes Sawir. (2005). Analisis Kinerja Keuangan dan Perencanaan Keuangan. Perusahaan. Jakarta: PT Gramedia Pustaka.

Astuti, Dewi, (2004). Manajemen Keuangan Perusahaan, Cetakan Pertama. Jakarta: Ghalia Indonesia.

Darsono, Ashari. (2005). Pedoman Praktis Memahami Laporan Keuangan : Tips Bagi Investor, Direksi Dan Pemegang Saham. Yogyakarta

Fahmi, Irham. (2011). Analisis Laporan Keuangan. Bandung : Alfabeta.

Harahap, Sofyan Syafri. (2008). Analisis Kritis Atas Laporan Keuangan. Jakarta: Raja. Grafindo Persada.

Hery. (2016). Analisis Laporan Keuangan. Cetakan Pertama. Jakarta: Grasindo

Jumingan. (2006). Analisa Laporan Keuangan. Jakarta: Bumi Aksara.

Kasmir. (2008). Analisis Laporan Keuangan, Edisi Ketiga. Jakarta: PT Raja Grafindo Persada.

Kaunang, Swita Angelina. (2013). Analisis Kinerja Keuangan Perusahaan Pada PT. Cipta Daya Nusantara Manado . Skripsi. Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Sam Ratulangi Manado, Manado.

Munawir. (2007). Analisis Laporan Keuangan, Edisi Empat. Yogyakarta: Liberty.

Muchlis. (2000). Analisis Laporan Keuangan. Yogyakata: Gramedia.

Munawir, Slamet. (2010). Analisa Laporan Keuangan. Yogyakarta: Liberty.

Prihadi, Toto, (2008), Analisis Rasio Keuangan. Jakarta: PPM.

Sundjaja, Ridwan S. & Barlian, Inge (2003). Manajemen Keuangan Satu. Edisi Ke-Empat. Jakarta: Prenhallindo.

S. Munawir. (2004). Analisis Laporan Keuangan, Edisi Ke-4. Yogyakarta: Liberty.

Sutrisno. (2008). Manajemen Keuangan Teori, Konsep dan Aplikasi. Yogyakarta.

Sugiyono, (2002). Statistika Untuk Penelitian. Cetakan Ketujuh. Bandung: CV. Alfabeta.

Supriyanto, Ahmad Sani & Masyhuri, Machfudz. (2010). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta

Syamsuddin, Lukman, (2001). Manajemen Keuangan Perusahaan. Jakarta: PT. Raja Grafindo Persada,.

Stefanus Antara (2014), Analisis Rasio [Online] https://media. neliti. com/media/publications/2251-ID-analisis-rasio-likuiditas-aktivitas- dan-profitabilitas-terhadap-return-saham-per. pdf Diakses 02 Februari 2018.

Wiguna, T. Rendy. (2015). Pengaruh Profitabilitas dan Likuiditas Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia). Skripsi. Fakultas Ekonomi Universitas Widyatama, Bandung.

Warsono. (2003). Manajemen Keuangan Perusahaan. Jilid 1. Malang: Bayu Media Publishing.

Wikipedia, Kinerja Keuangan [Online] Tersedia :http://www. Kajian pustaka. com/2016/09/pengertian-pengukuran-dan-penilaian- kinerja-keuangan. htmlDiakses 15 Februari 2018

https://www.belajarcuan.com/2019/01/daftar-saham-sub-sektor-transportasi-atau-transportation.html

Downloads

Published

2022-02-28

How to Cite

Safitri, D. U., Mas’ud, M. ., & Alam, N. . (2022). Analisis Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia : Studi Kasus Pada PT. Blue Bird Tbk Dan PT. Buana Lintas Lautan Tbk. JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS), 2(2), 150–164. Retrieved from https://embiss.com/index.php/embiss/article/view/71