Analisis Kinerja Keuangan dengan Profit Sensitivity Analysis Pada Perusahaan Telekomunikasi di Indonesia
-
Nur Fadhilah Ahmad Hasibuan
*
Prodi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara, Medan,
Indonesia
(*) Corresponding Author
Abstract
This study aims to analyze financial performance using the profit sensitivity analysis approach of telecommunications companies listed on the Indonesia Stock Exchange in the period of 2016 to 2019. This type of research is quantitative descriptive. The sampling technique used was purposive sampling. The data used secondary data in the form of financial statements of telecommunications companies listed on the Indonesia Stock Exchange. This study was analyzed using the profit sensitivity analysis approach. The results of this study indicate that for asset management, the best company in improving the performance of the company is PT. Telkom, Tbk. Furthermore, liability management is proxied by leverage management, a company that shows excellent financial performance owned by PT. Telkom, Tbk. Then for overall management, companies that are able to improve their financial performance are PT. Telkom, Tbk. The conclusion of this research is PT. Telkom, Tbk has the best financial performance between the two other large companies
Downloads
References
Dhea Aprilia Kurniasari, Dadan Rahadian. 2019. Analisis kinerja keuangan perbankan dengan profit sensitivity analysis.
Edwin.2019. Mengenal Lebih Dekat dengan Asset Liability Management (ALMA). IBFGInstitute.Proxsis.
Fahmi, I. (2011). Analisis Kinerja Keuangan. Bandung: Alfabeta.
Hasting, A. J. dan Nicholas Hastings. 2010. Physical Asset Management. Queensland University of Technology.
Kasmir, 2014. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada.
Mitchell, J.S. dan J. Carlson. 2001. “Equipment Asset Management: What are the Real Requirements?” Reliability Magazine, Oktober, pp. 4—14.
Muljono, T. P. (2002). Aplikasi Akuntansi Manajemen dalam Praktek Perbankan. Yogyakarta: BPFE.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta. Sujarweni, V. W. (2015). Metodologi Penelitian Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.
Sujarweni, V. W. (2017). Analisis Laporan Keuangan (Teori, Aplikasi, dan Hasil Penelitian). Yogyakarta: Pustaka Baru Press.
Rudianto. 2012. Analisis perbandingan kinerja keuangan PT. Telkom Tbk dengan PT. Indosat Tbk periode 2005 – 2010.
Tandelilin, Eduardus. 2010. Portofolio dan Investasi Teori dan Aplikasi. Edisi pertama. Yogyakarta : Kanisius
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Analisis Kinerja Keuangan dengan Profit Sensitivity Analysis Pada Perusahaan Telekomunikasi di Indonesia
Pages: 215-219
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
