Jurnal Akademi Akuntansi (JAA)
Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)

ANALISIS KINERJA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENDEKATAN RASIO PROFITABILITAS

Yulis Nurul Aini (Politeknik Negeri Malang)
Agustin Dwi Haryanti (Universitas Muhammadiyah Malang)
Khoriyah Trianti (Universitas Islam Malang)



Article Info

Publish Date
26 Jun 2021

Abstract

ABSTRACTS This study aims to: 1. Understand how the performance of the cigarette industry in the Indonesia Capital Market. 2. Understand about the best performance among the cigarette industry. The research data was obtained from published on the Indonesia Stock Exchange and information company website in the form of financial reports for the period 2018-2020. The financial statement are analyzed using profitability ratios to explain the performance of each cigarette industry. The Profitability ratio used are ROE, ROA, NPM, and GPM. The data analysis method is descriptive and comparative by comparing the results of the calculation of the profitability ratios with the industry average standart. The result of this study indicate performance of cigarette industry was very good, except for PT. Bentoel Internasional Investama, Tbk and the best performance is PT PT. Hanjaya Mandala Sampoerna Tbk.

Copyrights © 2021






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...