Analisis Perbandingan Kinerja Keuangan PT. Bukit Asam, Tbk dan PT. Timah, Tbk Periode 2020-2022

Abstract

Indonesia is a country in southeastasia that has high natural resources, especially in the mining sector, which makes Indonesia a country with an attraction for investors to invest. In 2016 the mining sector was once the fifth largest contributor to non-tax state revenue, in every company financial performance is important for the sustainability of the company and attracting investors, good financial performance is an indicator that the company is good at running its business. Therefore it is important to see the financial performance of a company as material for investors to choose where to invest.Tthe research method used is quantitative is a research method that uses numbers as a basis for generalizing a phenomenon, this research method relies on objective measurement and analysis (statistics) of the data obtained. in Bukit Asam company seen through the ratio analysis used, namely the ratio of liquidity, activity, solvency, and profitability of the company is considered to be above the industry standard which indicates that the company is good at managing its business, when compared to the Timah company where the ratio of liquidity, activity, solvency, and profitability is considered poor because it is below the industry standard which indicates that the company is not good. Bukit Asam Company is considered good at running its business as seen through financial ratios that are always consistently above the industry average compared to the tin company which is always below the industry standard which indicates that the company is not good at managing its business.