ANALISIS LAPORAN KEUANGAN PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BEI TAHUN 2014–2016

Abstract

are also used by investors to analyze companies in forecasting profits, forecasting dividends and forecasting stock prices. Analysis of financial statements is then used to compare companies with other companies in the same industry. The purpose of this study is to determine the analysis of liquidity ratios, activity ratios, solvabilities ratios, profitability ratios of hotels, restaurants, and tourism sub-sectors listed on the Indonesia Stock Exchange in 2014-2016 in order to compare the company's financial performance so that it can take future decisions.The research method used is descriptive analysis of the results of data analysis of financial statement analysis. The results obtained from the analysis of the financial statements of companies that have the best CR are PT MNC Land Tbk. The company has the best TATO ratio is PT Bayu Buana Tbk. The ratio of DER, the best company is PT Pembangunan Graha Lestari Indah Tbk  while the profitability analysis with NPM ratio, the best company in 2014, PT MNC land Tbk, in 2015 PT Pembangunan Jaya Ancol Tbk and 2016 again PT MNC Land Tbk. If investors see the EPS ratio in 2014 and 2015 we recommend that PT Pembangunan Jaya Ancol Tbk and 2016 PT MNC Land Tbk.Keywords: Current Ratio, Total Assets Turn Over, Total Debt to Equity Ratio, Net Profit Margin, Earning per Share.