ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BEI

This study aims to analyze financial ratios to find out how the performance of pharmaceutical companies listed on the IDX from 2018 to 2020. This study expands the previous literature by adding variables to financial ratios. The research data uses the annual financial report published by the company's official website. Based on the results or sources from the website, there are 12 companies listed on the IDX which are used as a population. Of the 12 pharmaceutical companies, there are 3 companies that do not meet the criteria so that the sample used is 9 companies that meet the criteria. Several pharmaceutical companies experienced an increase and decrease in financial performance in every 2018 to 2020