<![CDATA[This study aims to analyze the comparison of financial performance between PT. Ciputra Development Tbk. and Sinarmas Land Tbk. in the period 2012-2017. The company's performance in this study was measured using financial ratios such as CR (Current Ratio), DER (Debt to Equity Ratio), NPM (Net Profit Margin), TATO (Total Asset Turnover), PER (Price Earnings Ratio). The sample in this study were 2 com-panies. This study uses data analysis techniques for Independent Sample T-Test. The results showed that the financial performance between the two companies assessed from these 5 financial ratios, 4 of which stated that there was a difference between the financial performance of the two companies and 1 ratio stat-ed that there was no difference between the financial performance of the two companies. CR (Current Ra-tio), DER (Debt to Equity Ratio), NPM (Net Profit Margin), TATO (Total Asset Turnover) stated the differ-ence in financial performance at PT. Ciputra Development Tbk. with Sinarmas Land Tbk. while PER (Price Earnings Ratio) showed that there is no difference in both companies. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan antara PT. Ciputra Develop-ment Tbk. dan Sinarmas Land Tbk. pada periode 2012-2017. Kinerja perusahaan dalam penelitian ini diukur menggunakan rasio keuangan seperti CR (Current Ratio), DER (Debt to Equity Ratio), NPM (Net Profit Margin), TATO (Total Asset Turnover), PER (Price Earnings Ratio). Sampel dalam penelitian ini adalah 2 perusahaan. Penelitian ini menggunakan teknik analisis data untuk Independent Sample T-Test. Hasil penelitian menunjukkan bahwa kinerja keuangan antara kedua perusahaan dinilai dari 5 rasio keu-angan ini, 4 di antaranya menyatakan bahwa ada perbedaan antara kinerja keuangan kedua perusahaan dan 1 rasio yang menyatakan bahwa tidak ada perbedaan antara kinerja keuangan kedua perusahaan. dua perus-ahaan. CR (Current Ratio), DER (Debt to Equity Ratio), NPM (Net Profit Margin), TATO (Total Asset Turnover) menyatakan perbedaan kinerja keuangan pada PT. Ciputra Development Tbk. dengan Sinarmas Land Tbk. sedangkan PER (Price Earnings Ratio) menunjukkan bahwa tidak ada perbedaan di kedua pe-rusahaan.]]>
