ANALISIS KINERJA PT PERTAMINA (PERSERO) PASKA HOLDING COMPANY holding company

Abstract

ANALISIS KINERJA PT PERTAMINA (PERSERO) PASKA HOLDING COMPANY  

Sofiati

STIE Widya Wiwaha Yogyakarta

sofiatibg@gmail.com

Ika Septi Anggraheni

Universitas Nahdatul Ulama Surakarta

Ikaseptiunus18@gmail.com

Intisari

       Penelitian ini dilakukan untuk menganalisis kinerja keuangan PT Pertamina (Persero) paska Holding Company. Data yang digunakan adalah laporan keuangan paska Holding Company PT Pertamina periode Januari 2017 – Desember 2018. Analisis data menggunakan Du Pont System Analysis.  Hasil penelitian menununjukkan adanya peningkatan rasio – rasio keuangan periode tahun 2017 -2018 .Dengan ercapainya peningkatan rasio Return on Investment , Return On Asset , Cash Ratio , Current Ratio , Collection Period , Inventory Turn Over , Total Asset Turn Over , dan Total Modal Sendiri  tersebut dapat mendukung hipotesis penelitian bahwa setelah melakukan holding perusahaan induk terbukti mengalami efisiensi dan peningkatan kinerja keuangannya.

Kata Kunci :  Financial Performance,  Holding Company, Du Pont System Analysis

Abstract

       This research was conducted to analyze the financial performance of PT Pertamina (Persero) after the holding company. The data used are the financial statements of the post-holding company of PT Pertamina for the period January 2017 - December 2018. Analyze data using Du Pont System Analysis .The results showed an increase in the financial ratios for the period 2017 -2018. With the achievement of an increase in the ratio of Return on Investment, Return on Assets, Cash Ratio, Current Ratio , Collection Period, Inventory Turn Over, Total Asset Turn Over, and Total Own Capital can support the research hypothesis that after holding a holding company proved to experience efficiency and increased financial performance.

Keywords: Financial Performance, Holding Company, Du Pont System Analysis