Analisis perbandingan kinerja keuangan perusahaan bumn industri farmasi sebelum dan sesudah holding periode 2018-2022
P Penelitian ini dilakukan untuk meneliti dan mendapatkan perbandingan bahwa kinerjaperusahaan BUMN Industri Farmasi sebelum dan sesudah terbentuknya holding. Berdasarkanhasil penelitian yang dilakukan penulis menggunakan hasil dari rasio total asset turnover(TATO), Net Profit Margin (NPM), Return on Asset (ROA), Return On Equity (ROE), Debtto Equity Ratio (DER), dan Current Ratio (CR). Metode yang digunakan dalam penelitian iniadalah metode deskriptif dan komparatif dengan menggunakan pendekatan kuantitatif. Dalamhasil penelitian ini menunjukkan bahwa terdapat perbedaan kinerja keuangan perusahaanholding industri Farmasi yang diukur dengan rasio Total Asset Turnover sebelum dan sesudahHolding, terdapat perbedaan kinerja keuangan perusahaan holding industri farmasi yangdiukur dengan rasio Net Profit Margin sebelum dan sesudah Holding, terdapat perbedaankinerja keuangan perusahaan holding industri farmasi yang diukur dengan rasio Return OnAsset sebelum dan sesudah Holding, tidak terdapat perbedaan kinerja keuangan perusahaanholding industri farmasi yang diukur dengan rasio Return On Equity sebelum dan sesudahHolding, tidak terdapat perbedaan kinerja keuangan perusahaan holding industri farmasi yangdiukur dengan rasio Debt to Equity Ratio sebelum dan sesudah Holding, dan terdapatperbedaan kinerja keuangan perusahaan holding industri farmasi yang diukur dengan rasioCurrent Ratio sebelum dan sesudah Holding
T This study aims to obtain a comparison that the performance of farmacy before and after theformation of holding. Research by the author uses the results of the ratio of total asset turnover(TATO), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Debtto Equity Ratio (DER), and Current Ratio (CR). The method used in this research isdescriptive and comparative methods using a quantitative approach.The results of this studyindicate that there is a difference in the financial performance of farmacy industry holdingcompanies as measured by the ratio of Total Assets Turnover before and after Holding, thereis a difference in the financial performance of farmacy industry holding companies asmeasured by the ratio of Net Profit Margin before and after Holding, there are differences inperformance financial holding of the farmacy industry as measured by the ratio of Return OnAssets before and after Holding, there is no difference in the financial performance of thefarmacy industry holding company measured by the ratio of Return On Equity before andafter Holding, there is no difference in the financial performance of the farmacy industryholding company measured by the ratio Debt to Equity Ratio before and after Holding, andthere are differences in the financial performance of farmacy industry holding companies asmeasured by the ratio of Current Ratio before and after Holding.