Utomo, Pandu and Pamungkas, Noto (2017) PENGUKURAN KINERJA KEUANGAN PERUSAHAAN MINYAK DAN GAS YANG LISTING DI BURSA EFEK INDONESIA. Kajian Akuntansi, 12 (2). pp. 84-96. ISSN 1907-1442
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Abstract
This study aimed to analyze the fi nancial ratios to determine the health level of oil and gas
company in Indonesia. A phenomenon that occurs when research is the decline in the value
and volume of exports of oil and gas in Indonesia for 3 years in a row. This study is based on
Machfoedz (1999) developed by Achjari and Suryaningsum (2008) which uses four indicators to
assess the company’s fi nancial performance, which is very healthy, healthy, unhealthy and very
unhealthy. Performance of the company assessed on four variables, such as: liquidity, solvency,
total profi tability and internal profi tability. The research sample used is oil and gas companies in
Indonesia to the observations in 2011, 2012 and 2013. The research method using paired sample
t-test with a standard indicator of health to test the hypothesis. The overall study results showed
that the oil and gas sector in Indonesia possess two unhealthy fi nancial performance, including
liabilities and total profi tability. While a healthy indicator of fi nancial performance demonstrated
by the two, ie internal solvency and profi tability.
Key Words: Oil and Gas Companies in Indonesia, Current Ratio, Solvability, Total Profi tability,
Internal Profi tability
| Item Type: | Article |
|---|---|
| Additional Information: | Oil and Gas Companies in Indonesia, Current Ratio, Solvability, Total Profi tability, Internal Profi tability |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:33 |
| Last Modified: | 26 Jun 2020 11:34 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22846 |
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