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

Abstrak

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..