ANALISIS PERBANDINGAN PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR LEMBAGA PEMBIAYAAN

Studi Empiris Pada PT Adira Dinamika Multi Finance Tbk dan PT BFI Finance Indonesia Tbk Periode 2016-2020

Abstract

Financial reports are to provide information and an overview of a company's financial performance. In analyzing financial performance can use several types of ratio analysis. One of them is profitability analysis. The purpose of this study is to analyze the financial performance and compare the financial performance between PT Adira Dinamika Multi Finance Tbk and PT BFI Finance Indonesia Tbk period 2016-2020 by using profitability analysis. The form of this study used comparative descriptive. The population are finance institution sub-sector that consisting of 20 companies that  become the best companies in 2020. The sample in this study amounted to two financial institutions sub-sector companies where companies with assets more than IDR 10 trillion, have been listed on Stock Exchange Indonesia (IDX) and has the highest number of branch companies among the other best companies. The two samples are PT. Adira Dinamika Multifinance Tbk and PT BFI Finance Indonesia Tbk obtained by using purposive sampling. The data is secondary data obtained from documentation studies and literature studies. The data analysis technique is quantitative method. The results showed the financial performance of the 2016-2020 period when analyzed using Net Profit Margin and Return On Investment, the results obtained indicate that PT BFI Finance Tbk is better at managing income and assets to generate profits. Meanwhile, if using Return On Equity and Earning Per Share, the results obtained indicate that PT Adira Dinamika Multifinance Tbk is better at managing equity to generate profits and profit management.