Open AccessRasio Keuangan: Studi Komparasi Pada Perusahaan Industri Manufaktur dan Sektor Jasa Yang Melakukan Initial Public Offerings (IPO) Tahun 2018
Author(s) -
T. Husain,
Elvia Puspa Dewi
Publication year - 2020
Publication title -
jimf (jurnal ilmiah manajemen forkamma)/jimf (jurnal ilmiah manajemen forkamma)
Language(s) - English
Resource type - Journals
eISSN - 2598-9545
pISSN - 2599-171X
DOI - 10.32493/frkm.v3i2.3598
Subject(s) - solvency , solvency ratio , debt to equity ratio , business , current ratio , market liquidity , business administration , asset turnover , financial ratio , return on assets , profitability index , mathematics , nonprobability sampling , financial system , finance , population , demography , sociology
Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana signifikansi perbedaan rasio keuangan perusahaan industri manufaktur dan sektor jasa yang melakukan initial public offerings (IPO) tahun 2018. Rasio keuangan menggunakan 5 (lima) pengukuran yaitu rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas dan rasio prospek pasar dengan masing-masing proksi current ratio, total asset turnover, debt-to equity ratio, return on assets dan price-to book value. Sampel penelitian melibatkan 32 perusahaan yang diperoleh melalui metode purposive sampling. Metode analisis data menggunakan uji statistik dengan teknik Independent Sample T-Test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa rasio likuiditas, rasio solvabilitas dan rasio prospek pasar perusahaan industri manufaktur dan sektor jasa memiliki perbedaan yang signifikan sedangkan rasio aktivitas dan profitabilitas tidak memiliki perbedaan yang signifikan.This research aim to explains how the significance of differences financial ratio's in manufacturing industry and service sectors company who do the initial public offerings (IPO) in 2018. Financial ratio's using 5 (five) measurements i.e. liquidity ratios, activity ratios, solvency ratios, profitability ratios and market prospect ratios with each current ratio, total asset turnover, debt-to equity ratio, return on assets and price-to-book value. The research sample involved 32 companies that were obtained through a purposive sampling method. The methods analysis uses statistical tests with the Independent Sample T-Test and Mann Whitney Test techniques. The results showed that the liquidity ratios, solvency ratios and market prospect ratios of the manufacturing industry and services sector have a significant differences while the activity ratios and profitability ratios didn't have significant differences.