Universitas Bhayangkara Jakarta Raya

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Sawitri MBA, Prof Dr Ni Nyoman Turnitin ANALYSIS OF FINANCIAL PERFORMANCE BETWEEN BUMN AND BUMS INFRASTRUCTURE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2020Ni Nyoman SawitriUniversitas Bhayangkara Jakarta Raya, Jakarta, email: nyoman.sawitri@dsn.ubharajaya.ac.idCorresponding Author: nyoman.sawitri@dsn.ubharajaya.ac.idAbstract:The purpose of this study was to determine and analyzethe comparison of financial performance ofBUMN and BUMS Infrastructure Sector companies listed on the Indonesia Stock Exchange. The data analysis method used in this study consists of two types, namely Quantitative Analysis and Descriptive Statistics. The population used in this study were BUMN and BUMS infrastructure sector companies with a sample of 41 companies. Based on the results of the study, it was found that there were differences in financial ratios. In general, BUMS is superior in liquidity ratios, Asset Management and Debt Management. While BUMN excels in profitability ratios. However, both BUMN and BUMS experienced a decline in financial performance in 2020. Overall, BUMN is better than BUMS.Keywords: Analysis, Financial Performance, Financial Ratios, Infrastructure Sector.INTRODUCTIONThe development of the economy in this globalizationera, which is balanced with intense and competitive competition, requires companies to maintain and improve their performance so as not to lose in the competition. The financial aspect makes a very important factor and is always considered by every company. If the financial performance factor is not healthy, a company can experience operational cessation and can even experience bankruptcy. Therefore, the importance of the role of financial performance isa determinant of the company's future in making decisions. Financial performance is an analysis to find out whether the company isapplying the rules of financial implementation properly and correctly. Fahmi in (Simbolon, 2020). The financial performance of a company can be said to be good or not, if the financial performance of a company is compared with the financial performance of other companies. To find out whether a company's financial position is good, moderate,or bad is the purpose of comparing financial performance. The purpose of analysing the financial position is to assess future management performance and whether it needs to be organised or not because it is considered a success or failure. In addition, the purpose of financial statement. MANDIRI. (Unpublished)

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Item Type:	Other
Subjects:	Umum > BKD
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	I Nyoman Sawitri
Date Deposited:	16 Feb 2024 01:45
Last Modified:	16 Feb 2024 01:45
URI:	http://repository.ubharajaya.ac.id/id/eprint/27231

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