ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI PT GUDANG GARAM Tbk DAN PT H.M SAMPOERNA Tbk

Authors

  • Dita Amelia Putri Universitas Nusa Megarkencana Author
  • Winanto Nawarcono Universitas Nusa Megarkencana Author

DOI:

https://doi.org/10.59112/t9mhcm19

Keywords:

Financial Performance Comparison, Financial Reports, Liquidity Ratios, Profitability Ratios, Solvency Ratios, Activity Ratios, PT Gudang Garam Tbk, PT HM Sampoerna Tbk.

Abstract

This research aims to analyze the comparative financial performance of PT Gudang Garam Tbk and PT HM Sampoerna Tbk. The research focus covers the 2018-2022 period, using quantitative descriptive analysis methods to evaluate liquidity, solvency, profitability and activity ratios based on the financial reports of the two companies. The data in this research uses a documentary method, and the results of the analysis show significant variations in the financial performance of these cigarette industry companies over the research period. The main findings are that PT HM Sampoerna has a higher current ratio, a greater quick ratio and a higher cash ratio as well as stronger liquidity management in the cigarette industry. These results provide valuable insight into companies' responses to economic challenges..

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Published

2025-08-29

Issue

Section

Articles