ANALISIS PERBANDINGAN KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS PADA PT BUMI SERPONG DAMAI TBK DAN PT SUMMARECON AGUNG TBK PERIODE 2015–2024
DOI:
https://doi.org/10.61722/jrme.v3i3.9588Keywords:
financial performance, financial ratios, liquidity, profitability, solvencyAbstract
This study aims to analyze the comparative financial performance of PT Bumi Serpong Damai Tbk and PT Summarecon Agung Tbk based on liquidity, profitability, and solvency ratios during the period 2015–2024. This research employs a quantitative comparative approach using secondary data in the form of audited annual financial statements. The analysis includes Current Ratio (CR), Return on Assets (ROA), and Debt to Asset Ratio (DAR), which are tested using normality, homogeneity, and Independent Sample t-test with the assistance of SPSS. The results indicate that there are significant differences in CR and DAR, while no significant difference is found in ROA. These findings suggest that both companies differ in liquidity management and capital structure, but have relatively similar capabilities in generating profits.
References
Brigham, E. F., & Houston, J. F. (2013). Dasar-dasar manajemen keuangan (Edisi 11). Jakarta: Salemba Empat.
Fahmi, I. (2014). Analisis kinerja keuangan. Bandung: Alfabeta.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hery. (2015). Analisis laporan keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).
Hidayat, T., & Lestari, R. (2022). Kinerja keuangan perusahaan properti di Indonesia. E-Logis. https://journal.stiecendekiaku.ac.id/index.php/e-logis/article/view/136
Kasmir. (2016). Analisis laporan keuangan. Jakarta: PT RajaGrafindo Persada.
Pratama, A., & Nugroho, B. (2022). Analisis perbandingan kinerja keuangan perusahaan. Jurnal Ilmiah Perbankan dan Keuangan. https://openjournal.unpam.ac.id/index.php/JIPER/article/view/29570
Putri, D. A., & Sari, N. (2022). Analisis rasio keuangan dalam menilai kinerja perusahaan. Jurnal Ilmu Akuntansi dan Keuangan. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/1765
Rahman, F., & Utami, S. (2021). Pengaruh rasio keuangan terhadap kinerja perusahaan. Jurnal Kinerja. https://journal.feb.unmul.ac.id/index.php/KINERJA/article/view/7627
Sari, M., & Rahmawati, E. (2021). Analisis kinerja keuangan menggunakan rasio keuangan. Jurnal Ekonomi Bisnis Indonesia. https://jurnal.uts.ac.id/index.php/jebi/article/view/652
Sinambela, L. P. (2014). Metodologi penelitian kuantitatif. Yogyakarta: Graha Ilmu.
Siregar, M., & Dewi, L. (2023). Analisis perbandingan rasio keuangan. Owner: Riset dan Jurnal Akuntansi. https://owner.polgan.ac.id/index.php/owner/article/view/1706
Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing.
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Uyun, S., Alifah, T. W., & Muniarty, P. (2025). Analisis perbandingan rasio profitabilitas, rasio solvabilitas dan rasio likuiditas dalam menilai kinerja keuangan pada PT Matahari Department Store Tbk dengan PT Ramayana Lestari Sentosa Tbk periode 2009–2023. Jurnal Amanah. https://jurnalamanah.com/index.php/AMANAH/article/view/499/377
Wijaya, R., & Saputra, H. (2022). Analisis kinerja keuangan perusahaan sektor properti. Jurnal Akuntansi. https://jurnalku.org/index.php/akun/article/view/272
Bank Indonesia. (2023). Laporan perekonomian Indonesia 2023. Jakarta: Bank Indonesia.
Bursa Efek Indonesia. (2024). Laporan keuangan tahunan PT Bumi Serpong Damai Tbk dan PT Summarecon Agung Tbk periode 2015–2024. https://www.idx.co.id
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL RUMPUN MANAJEMEN DAN EKONOMI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
