Analisa Faktor Rasio Likuiditas , Rasio Aktivitas, Rasio Profitabilitas Dan Rasio Coverage Dalam Penanaman Modal Asing (Pma) (Studi Empiris Pada Perusahaan Sektor Trade, Service Dan Investment )
DOI:
https://doi.org/10.26740/jaj.v7n1.p73-84Keywords:
PMA, Current Ratio, Return On Asset, Return On Equity, Net Profit Margin, Earning Per Share, Times Interest EarnedAbstract
Abstrak
Istilah multinasional menunjukan pada perusahaan penanaman modal asing (PMA), sebagai anak perusahaan yang berafiliasi bisnis dengan dengan perusahaan induk yang berkedudukan kantor pusat diluar negeri. Sedangkan, perusahaan domestik adalah perusahaan penanaman modal dalam negeri , kantor pusat yang berkedudukan di Indonesia.Analisa Faktor Yang Berkorelasi Dalam Penanaman Modal Asing: Matrik 1 Current Ratio (0,599) , Return On Asset (0,931), Retrun On Equity (0,77), Net Profit Margin (0,601). Matrik 2 1) Earning Per Share ( EPS) (0,993) dan Dan Times Interest Earned (0,926). Matrik 3 1) cash ratio ( 0,729) dan 2) Account Receivable Turnover ( 0,877) . Matrik 4 Inventory Turnover, (0,982), Matrik 5 Total Asset Turn Over (TATO) sebesar 0,545.Perusahaan PMA dengan profitabiltas dan likuiditas yang tinggi terdapat 1 (satu) perusahaan yaitu United tracktor hal ini ditunjukan dengan nilai earning per share (EPS) sebesar 1.440 per lembar saham. EPS yang tinggi akan menarik minat para Investor untuk menanamkan dananya lebih banyak, dan keuntungan perusahaan adalah mendapatkan dana segar untuk lebih meningkatkan produktivitas perusahaan. Dan likuiditas sebesar 206% pada Current rasio, 158 % pada Quick test ratio, dan cash ratio 62%.
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