Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Rasch Model Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2018

This study aims to rank, find out, and analyze the assessment of the financial performance of cement industry companies using the Rasch Model. This research data source uses secondary data in the form of financial statements of the cement industry company in 2015-2018. This study uses a sample of the cement industry listed on the Indonesian stock exchange as many 6 companies. This research uses quantitative methods with logistic regression models. The ratio used in this study is the Likuidity Ratio (current ratio, quick ratio), Profitability Ratio (net profit margin, gross profit margin), Solvability Ratio (debt to asset ratio, debt to equity ratio), and Return On Invesment (return on asset, return on equity). The result of this study indicate that PT Indocement Tunggal Perkasa Tbk is the best company in managing financial performance, while PT Semen Indonesia (persero) Tbk became the worst company in managing financial performance. Especially in the management of quick ratio or ratio that compare very current assets with current liabilities to be the worst financial ratio in managerial ability because they have the lowest total score in achieving company targets in the calculation of the Rasch Model