ANALISIS KOMPARATIF KINERJA KEUANGAN PADA PT. BAKRIE SUMATERA PLANTATIONS Tbk DAN PT. SMART Tbk

This study aims to compare financial performance between PT. Bakrie Sumatera Plantations Tbk and PT. SMART Tbk, by comparing the financial performance, it will be known the advantages and disadvantages of the two companies. This type of research is a comparative study. The type of data used is secondary data in the form of financial statements obtained from the IDX official website and from the official website of each company. Data collection techniques using documentation techniques. The data analysis technique uses the calculation of financial ratios. From the results of this study, it can be concluded that for liquidity ratios, solvency ratios, profitability ratios, and activity ratios for the total assets turnover ratio of PT. SMART Tbk is better than PT. Bakrie Sumatera Plantations Tbk. While the activity ratio for the accounts receivable turnover ratio, the average age ratio of accounts receivable and inventory turnover of PT. Bakrie Sumatera Plantations Tbk is better than PT. SMART Tbk