Analysis of Financial Ratios to Measure the Company’s Performance in the Sectors of Consumer Goods at Pt. Nippon Indosari Corpindo, Tbk and Pt. Mayora Indah, Tbk

Abstract

The aim of the research was to measure the performance of companies in the consumer goods sector listed
in Indonesian Stock Exchange, based on the results of the analysis of financial ratios against the respective financial
goods statements of the company for the period 2010-2014. Research method used is descriptive research by analyzing
the financial statements using quantitative data and data analysis technique used by researchers are the financial ratios,
consisting of liquidity ratio, solvency ratio, activity ratio, and profitability ratio. The study concluded that the liquidity
ratio, activity ratio and profitability ratio of PT Mayora Indah, Tbk showed good performance analysis than PT. Nippon
Indosari Corporindo, Tbk. but the solvency ratio of PT. Nippon Indosari Corporindo, Tbk is better than PT. Mayora
Indah, Tbk. The company’s performance at PT. Mayora Indah, Tbk is better than PT. Nippon Indosari Corporindo,
Tbk because PT. Mayora has been long-standing, so they can prepare better than PT Nippon Indosari Corporindo.
Researchers recommend to inspect other companies’ consumer goods over the two companies and check the performance
of companies for a longer period of time, so we can get a better paradigm.