ANALISIS RASIO KEUANGAN PERUSAHAAN OTOMOTIF YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Abstract

The financial statements are a source of information about the financial position, performance, and the company's cash flow that is useful in helping investors and other capital market participants in identifying the state of a company. One of the tools of financial statement analysis is to use financial ratio analysis for investors. The method used in the preparation of this paper is descriptive method of analysis, a method that attempts to collect the data corresponding to the actual circumstances, present and analyze it so as to provide information in decision making. Source of data used is the author of documentary data company. Object of research on automotive companies listed on the Indonesia Stock Exchange such as PT Astra International Tbk, PT Astra Otoparts Tbk, PT Tunas Tbk, and PT United Tractors Tbk. The results show the comparative performance of the company after the visits of the changes that occur in the accounts of its financial statements respectively. In this analysis the authors used the ratio of Earning Per Share, Price Earning Ratio, Percentage of Retained Earnings, Dividend Yield, and Opertaion Cash Flow/Cash Dividend.In conclusion, namely from the four companies in the analysis of a company that has the best performance is for long-term investors such as PT Astra International Tbk, and PT United Tractors Tbk, while companies that have good performance for short-term investor is PT Astra Otoparts Tbk and PT Tunas Ridean Tbk.