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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES (BUMN) AND PRIVATE OWNED ENTERPRISES (BUMS) IN MINING SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE
Abstrak (Bhs. Indonesia)
Tujuan dari penelitian ini adalah untuk komparatif kinerja keuangan Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Swasta (BUMS) dengan menggunakan rasio keuangan seperti rasio profitabilitas, likuiditas, aktivitas, solvabilitas, dan rasio pasar. Penelitian ini merupakan studi empiris pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia sejak 2009 hingga 2012. Populasi dalam penelitian ini adalah semua perusahaan tambang yang terdaftar di Bursa Efek Indonesia sejak 2009 sampai 2012. Sampel dipilih dari 4 BUMN (BUMN) dan 16 Badan Usaha Milik Swasta (BUMS) dengan menggunakan purposive sampling. Selanjutnya, teknik analisis data yang digunakan dalam penelitian ini adalah uji independent sample t. Berdasarkan analisis dari analisis data, dapat disimpulkan bahwa dari lima variable pengukuran kinerja keuangan rasio Profitabilitas variabel, Likuiditas, Aktivitas, Solvabilitas dan rasio pasar; tetapi hanya rasio aktivitas yang tidak menunjukkan perbedaan yang signifikan antara Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Swasta (BUMS) yang terdaftar di Bursa Efek Indonesia.
Abtrak (Bhs. Inggris)
The purpose of this research was to analyze the comparative financial performance of State Owned Enterprises (BUMN) and Private Owned Enterprises (BUMS) by using the financial ratios such as profitability ratios, liquidity, activities, solvency, and market ratios. This research was empirical study on the mining companies listed on the Indonesia Stock Exchange since 2009 until 2012. The population of this study was all of the mining companies listed on the Indonesian Stock Exchange since 2009 until 2012. Samples were selected from 4 State Owned Enterprise (BUMN) and 16 Private Owned Enterprise (BUMS) by using purposive sampling. Furthermore, the technique of data analysis used in this study was independent sample t test. Based on the analysis of data analysis, it can be concluded that of the five variables measuring the financial performance of variable Profitability ratios, Liquidity, Activity, Solvency and the market ratio; but only the activity ratio which shows no significant difference between the State Owned Enterprises (BUMN) and Private Owned Enterprises (BUMS) listed on the Indonesia Stock Exchange.
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