{"title":"Analisis Kinerja Rentabilitas Dan Solvabilitas Sektor Kosmetik Dan Rumah Tangga (Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)","authors":"I. Halimah, Nor Norisanti, Z. FaizalMulia","doi":"10.33059/JSEB.V10I02.1174","DOIUrl":null,"url":null,"abstract":"This study discusses the analysis of capital structures that measure profitability and solvability in cosmetic companies listed on the Indonesia Stock Exchange. This research uses descriptive method, the data used secondary data consisting of financial statements of cosmetics companies for the period 2015 to 2017. Using horizontal analysis for capital structure, return on equity (ROE), debt to equity ratio (DER), long term debt to equity ratio (LTDtER) and uses industry standard averages. The results show that PT Unilever Indonesia Tbk can exceed the average value of the industry standard and the value generated for returns on equity, debt to equity ratio, and long-term debt to equity ratio the higher compared to other cosmetic companies. Companies with returns on equity, debt to equity ratios and long-term debt-to-equity ratios that obtain low scores are PT. Kino Indonesia Tbk and PT. Mustika Ratu Tbk because the value obtained cannot always be obtained by the industry standard average value. \nKeyword : Capital Structure, Returns On Equity, Debt To Equity Ratios, Long Term Debt To Equity Ratios","PeriodicalId":235844,"journal":{"name":"Jurnal Samudra Ekonomi dan Bisnis","volume":"59 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Samudra Ekonomi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33059/JSEB.V10I02.1174","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study discusses the analysis of capital structures that measure profitability and solvability in cosmetic companies listed on the Indonesia Stock Exchange. This research uses descriptive method, the data used secondary data consisting of financial statements of cosmetics companies for the period 2015 to 2017. Using horizontal analysis for capital structure, return on equity (ROE), debt to equity ratio (DER), long term debt to equity ratio (LTDtER) and uses industry standard averages. The results show that PT Unilever Indonesia Tbk can exceed the average value of the industry standard and the value generated for returns on equity, debt to equity ratio, and long-term debt to equity ratio the higher compared to other cosmetic companies. Companies with returns on equity, debt to equity ratios and long-term debt-to-equity ratios that obtain low scores are PT. Kino Indonesia Tbk and PT. Mustika Ratu Tbk because the value obtained cannot always be obtained by the industry standard average value.
Keyword : Capital Structure, Returns On Equity, Debt To Equity Ratios, Long Term Debt To Equity Ratios
本研究讨论了在印尼证券交易所上市的化妆品公司衡量盈利能力和偿债能力的资本结构分析。本研究采用描述性方法,数据采用二手数据,由化妆品公司2015年至2017年的财务报表组成。对资本结构、股本回报率(ROE)、债务股本比率(DER)、长期债务股本比率(LTDtER)进行横向分析,并使用行业标准平均值。结果表明,PT联合利华印度尼西亚Tbk可以超过行业标准的平均值,其净资产收益率、负债权益比和长期负债权益比所产生的价值高于其他化妆品公司。净资产收益率、负债权益比和长期负债权益比得分较低的公司是PT. Kino Indonesia Tbk和PT. Mustika Ratu Tbk,因为所获得的价值并不总是用行业标准平均值获得的。关键词:资本结构,净资产收益率,负债权益比,长期负债权益比