Analisis Komparatif Laporan Keuangan PT. Diamond Food Tbk dan PT. Ultra Jaya Milk & Trading Company Tbk Tahun 2022-2024
DOI:
https://doi.org/10.35870/jemsi.v11i4.4341Keywords:
Financial Statements, Comparative Analysis, Financial Ratios, Trend Analysis, Common Size Analysis, Index AnalysisAbstract
This study aims to analyze the financial statements of PT Diamond Food Tbk compared to PT Ultra Jaya Milk & Trading Company Tbk for the period 2022-2024. This type of research is descriptive quantitative research with the data used being financial statements obtained from the Indonesia Stock Exchange website. The data analysis tools used are financial ratio analysis, index analysis, and common size analysis. The results of the study show that PT. Ultra Jaya Milk & Trading Company Tbk consistently shows its more stable, efficient financial performance with high liquidity and profitability ratios supported by a conservative and healthy capital structure. The index analysis shows that PT Ultra Jaya Milk & Trading Company Tbk grows consistently, while PT Diamond Food Tbk experiences performance fluctuations but can be improved in the last year. Based on the results of the common size analysis, PT Ultra Jaya Milk & Trading Company shows better efficiency compared to PT Diamond Food Tbk. From the results of the analysis, it is concluded that PT Ultra Jaya Milk & Trading Company Tbk is suitable for investors who prioritize long-term stability and efficiency, while PT Diamond Food Tbk is more suitable for investors with a growth orientation who are willing to face higher operational risks.
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