ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2019-2021

Abstract

This study aims to determine the financial performance of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used is quantitative analysis using financial ratios, namely liquidity ratios, solvency ratios and profitability ratios. The sampling technique used is purposive sampling by taking secondary data from the www.idx.co.id page. The population of this study were 72 companies where 18 companies were sampled. The sample used in this research is a manufacturing company in the consumer goods industry sector which is included in the LQ45 stock index, which is a measure with high liquidity and has good fundamentals. The results of this study indicate that the best financial performance in terms of company liquidity is PT Gudang Garam Tbk. The best financial performance in terms of debt to equity ratio is PT Indofood Sukses Makmur Tbk. While the best financial performance in generating profits in terms of profitability is PT Unilever Indonesia Tbk.