基于财务比率分析的PT. HM SAMPOERNA Tbk财务绩效

KINERJA KEUANGAN PT. HM SAMPOERNA Tbk BERDASARKAN ANALISIS RASIO KEUANGAN

Journal of Banking & Finance · 2019
被引 0
人大 A-ABS 3

中文导读

研究了印尼最大烟草公司HM Sampoerna的财务绩效,通过流动性、杠杆和活动比率分析,发现其自有资本多、债务低、利润高,适合关注烟草行业财务的读者。

Abstract

Abstract This study aims to be able to see the financial performance of cigarette company HM Sampoerna, which is the largest cigarette company in Indonesia. Competition in the cigarette industry is increasingly tight, making this company's analysis interesting to do. Measurement of financial performance uses the technique of analyzing liquidity ratios, leverage ratios and activity ratios. To get data, that is by documenting and using the published financial statements of the company. This study uses a descriptive quantitative and qualitative approach. The results of the study show that HM Sampoerna's financial performance is very good. With greater use of own capital and low debt, the company is able to generate high profits.

财务比率分析财务绩效烟草公司HM Sampoerna