ANALISIS PERBANDINGAN MODAL KERJA PADA PT INDOFOOD SUKSES MAKMUR TBK DAN PT MAYORA INDAH TBK UNTUK MENILAI LIKUIDITAS DAN PROFITABILITAS

KHOIRUN NISA. 8323154419. Comparative Analysis of Working Capital of PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk for Assessing Liquidity and Profitability. DIII Accounting Study Program. Faculty of Economics. State University of Jakarta. Scientific work is motivated by the importance of working capital for growth and continuity of the company in the future. The amount of working capital required by the company is strongly influenced by the business activities of the company. The ratio analysis used is the ratio of liquidity and profitability ratio. This Scientific Work is written based on financial report data of PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk year 2015-2017 obtained from Indonesia Stock Exchange. The method used is quantitative descriptive method. From the results of this analysis can be concluded that the ratio of liquidity of PT Mayora Indah Tbk better than PT Indofood Sukses Makmur Tbk because the value of PT Mayora Indah Tbk's liquidity ratio is higher than PT Indofood Sukses Makmur Tbk. Similarly, the profitability ratio of PT Mayora Indah Tbk is also better than PT Indofood Sukses Makmur Tbk because the profitability ratio of PT Mayora Indah Tbk is higher than PT Indofood Sukses Makmur Tbk. The financial performance of PT Mayora Indah Tbk is better compared to PT Indofood Sukes Makmur Tbk in terms of working capital and corporate earnings. Keywords: Working Capital, Liquidity, Profitability, Financial Performanc