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Financial Performance Analysis of State Owned and Private Enterprises in Pharmaceutical Industry Listed in Indonesia Stock Exchange in Period 2012-2016
Abstrak (Bhs. Indonesia)
Studi ini adalah untuk membandingkan kinerja keuangan antara BUMN dan BUMS pada sub sektor farmasi. Proxy untuk analisa rasio adalahcurrent ratio, return on equity, debt equity ratio, and total asset turnover. Dengan menggunakan independent sample t-test,hasilnya menunjukkan bahwa tidak ada perbedaan yang signifikan antara kinerja keuangan BUMN dan BUMS di, rasio profitabilitas dan rasio aktivitas. Sementara itu, ada perbedaan yang signifikan terhadap kinerja keuangan BUMN dan BUMS di rasio likuiditas dan rasio leverage. Selain itu, hasil analisis menggambarkan bahwa kinerja keuangan BUMS lebih baik daripada BUMN di sub sektor farmasi.
Abtrak (Bhs. Inggris)
This study is to compare the financial performance between state owned and private enterprises in pharmaceutical sub sector. The proxy for ratio analysis are current ratio, return on equity, debt equity ratio, and total asset turnover. By using independent sample t-test, the result of shows that there was no significant difference between the financial performance of state owned and private enterprises on, profitability ratio and activity ratio. Meanwhile, there was significant difference on financial performance of state owned and private enterprises for liquidity ratio and leverage ratio. In addition, the result of the analysis illustrate that the performance of private enterprises was better than state owned enterprises in pharmaceutical sub sector.
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