ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERUSAHAAN FARMASI MILIK PEMERINTAH (BUMN) DENGAN PERUSAHAAN FARMASI MILIK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014-2016

ABSTRACT This research was conducted to know the comparison of financial performance between State Owned Pharmacy (BUMN) with Private Pharmaceutical Company to find whether or not there is difference of financial performance between State Owned Pharmaceutical Company (BUMN) with Private Pharmaceutical Company for the last three years (2014-2016) in terms of Liquidity Ratio Analysis, Activity Ratio, Solvency Ratio and Profitability Ratio. The result of the analysis shows that the difference of financial performance between state-owned pharmaceutical companies (BUMN) and private pharmaceutical companies shows that there are significant differences: Liquidity Ratio, Activity Ratio, Solvency Ratio and Provitability Ratio. Keywords: Liquidity Ratio, Activity Ratio, Solvency Ratio and Provitability Ratio