<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan kinerja keuangan menggunakan rasio profitabilitas antar Sub Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020. Penelitian ini digunakan jenis penelitian kuantitatif dengan menggunakan studi deskriptif. Teknik analisis data menggunakan analisis rasio profitabilitas yang diukur dengan rasio Net Profit Margin, Return On Assets dan Return On Equity. Tehnik penarikan sampel menggunakan purposive sampling yakni perusahaan yang terdaftar di Bursa Efek Indonesia sejak tahun 2000 dan yang sesuai dengan kriteria terdapat 17 perusahaan. Sumber data yakni data sekunder dengan mengakses wesite Idx.co.id. Hasil penelitian menunjukan bahwa rata-rata Net Profit Margin sebesar -4,32% <20%., Return On Assets sebesar 14,60% <30% dan Return On Equity sebesar -0,82% <40% This study aims to determine and analyze the comparison of financial performance using the profitability ratio between the food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2020. This research uses quantitative research using descriptive studies. The data analysis technique uses profitability ratio analysis as measured by the ratio of Net Profit Margin, Return on Assets and Return On Equity. The sampling technique used purposive sampling, namely companies listed on the Indonesia Stock Exchange since 2000 and according to the criteria there were 17 companies. The data source is secondary data by accessing the Idx.co.id website. The results showed that the average Net Profit Margin was -4.32% <20%., Return on Assets was 14.60% <30% and Return On Equity was -0.82% <40%.]]>
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