Analisis Kinerja Keuangan Dengan Menggunakan Analisis Trend Pada Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Abstrak

Abstract: This research aims to examine the financial performance of the food and beverage subsector listed on the Indonesia Stock Exchange using Trend Analysis over the period from 2020 to 2022. The variable in this study is financial performance as a single variable measured using trend analysis, current ratio, debt to assets ratio, total asset turnover, and return on investment. The data collection technique was conducted through documentation. The obtained data were analyzed using trend analysis and financial analysis, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The research findings indicate variation in financial performance among the analyzed companies. SKBM shows very high investment performance, while FOOD has faced losses over the last three years. SKBM's CR trend increased in 2020 (102%) and 2022 (108%), but decreased in 2021 (99%). DAR trend increased in 2020 (106%) and 2021 (115%), then decreased in 2022 (110%). TATO trend increased in 2020 (155%) and 2021 (169%), then decreased in 2022 (161%). ROI showed significant growth each year: 2020 (892%), 2021 (4007%), and 2022 (10643%). FOOD's CR trend decreased each year: 2020 (66%), 2021 (50%), and 2022 (48%). DAR trend increased in 2020 (134%) and 2021 (157%), then decreased in 2022 (100%). TATO trend increased each year: 2020 (3444%), 2021 (3544%), and 2022 (3506%). ROI trend decreased in 2020 (-649%), 2021 (-484%), and 2022 (-890%).

Keywords: Trend, Current Ratio, Debt to Assets Ratio, Total Assets Turnover, Return On Investment