PERBEDAAN RASIO PROFITABILITAS PADA PERUSAHAANPERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA

Ninin Non Ayu Salmah

doi:10.35449/jemasi.v13i2.8

Ninin Non Ayu Salmah Universitas PGRI Palembang

DOI: https://doi.org/10.35449/jemasi.v13i2.8

Keywords: profitability ratio, return on asset, return on equity, net profit margin

Abstract

This study aims to determine the difference in the ratio of profitability as a measure of
financial performance between companies incorporated in the Agricultural Sector on the
Indonesia Stock Exchange with the hypothesis test analysis technique difference of more
than two averages. Research population are companies listed on Indonesia Stock
Exchange Agricultural Sector. Research sample is PT. Bisi International Tbk, PT.
Dharma Samudera Fishing Industries Tbk and PT. Astra Agro Lestari Tbk. The highest
average ratio is obtained by PT. Astra Agro Lestari Tbk such as return on asset ratio
equal to 11,8200%, return on equity ratio equal to 17,1180% as well net profit margin
ratio equal to 14,6380%. Hypothesis test of difference of more than two average
concluded that the average return on asset ratio on companies incorporated in the
Agricultural Sector on the Indonesia Stock Exchange differs significantly, the average
return on equity ratio on companies incorporated in the Agricultural Sector on the
Indonesia Stock Exchange differs significantly and the average net profit margin ratio on
companies incorporated in the Agricultural Sector on the Indonesia Stock Exchange
differs significantly.