Evaluasi kinerja keuangan perusahaan publik makanan dan minuman sebelum dan selama krisis ekonomi

FINANCIAL PERFORMANCE EVALUATION OF FOOD AND PUBLIC COMPANIES DRINK BEFORE AND ECONOMIC CRISIS SETAMA

Penulis : Nina Ernawati , Aprih Santoso , Kesi Widjajanti

DINAMIKA SOSIAL BUDAYA ISSN 1410-9859 Vol. 10 No. 1 | Halaman 42-53


Abstrak

ABSTRAK
Penelitian ini adalah untuk mengevaluasi kinerja keuangan perusahaan makanan dan minuman yang pergi
publik di Pasar Saham Jakarta sebelum dan sesudah crisrs ekonomi, berdasarkan liquidtty keuangan mereka
[rasio cunent], solvabilitas [total aset untuk rasio total utang dan rasio hutang terhadap ekuitas] dan profitabilitas
[rentabilitas ekonomi dan rentabilitas modal sendiri mereka]. Sampel adalah 20 enterprlses diambil oleh
purposive sampling dalam 4 periode sebelum krisis [1993,1994,1995 dan 1996] dan 4 periode setelah
cisis [1997,1998,1999 dan 2000]. Data tersebut kemudian diuji oleh t-test. Hasil penelitian menunjukkan bahwa
duing cisis satu tahun ada perbedaan dalam kinerja keuangan tapi ada tidak signifikan
perbedaan likuiditas [current ratio]. Namun, 2, 3 dan 4 tahun sebelum dan sesudah krisis, ada
signifikan perbedaan kinerja keuangan enlerplses makanan dan minuman yang go public di
Jakala Bursa Efek. Theh keuangan pertormance jauh lebih rendah setelah krisis.

Abstract

ABSTRACT
This study was to evaluate financial performance of food and beverage enterprises which go public in Jakarta Share Market before and after economic crisrs, based on their financial liquidtty [cunent ratio], solvability [total asset to total debt ratio and debt to equity ratio] and profitability
[economic rent ability and their own capital rentability]. The samples were 20 enterprlses taken by purposive sampling in 4 periods before the crisis [1993,1994,1995 and 1996] and 4 periods after the cisis [1997,1998,1999 and 2000]. The data were then tested by t-test. The results showed that duing the one-year cisis there was a difference in financial performance but there was not significant
difference in liquidity [current ratio]. However, 2, 3 and 4 years before and after the crisis, there were significant differences in financial performances of food and drink enlerplses which go public in Jakala Stock Exchange. Theh financial pertormance were much lower after the crisis.

keywords : Kinerja Keuangan

Diposting tanggal 24 September 2012

Download Artikel