Analisis Perbandingan Kinerja Keuangan

Studi Kasus Pada Perusahaan Rokok PT. HM Sampoerna, Tbk dan PT. Gudang Garam, Tbk

Abstract

Tobacco is one of the market-oriented agricultural commodities that plays an important role in the Indonesian economy. This has led to the proliferation of cigarette companies in Indonesia. This study aims to compare the financial performance of PT. Sampoerna Tbk and PT. Gudang Garam Tbk. The data analysis method used is comparative with an independent sample t-test. The results of this study indicate that there are significant differences in overall financial performance between PT. HM Sampoerna, Tbk and PT. Gudang Garam, Tbk. In short, the financial performance of PT. HM Sampoerna, Tbk is better than that of PT. Gudang Garam, Tbk. The results of the independent t-test show that each financial ratio of PT. HM Sampoerna, namely the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, total asset turnover, working capital turnover, net profit margin, return on equity, and return on investment are significantly better than those of PT. Gudang Garam, Tbk.