PERBANDINGAN KINERJA KEUANGAN BUMN DI INDONESIA DAN MALAYSIA TAHUN 2016-2018

Abstract

Basically, the comparison of State-Owned Enterprises performance in Indonesia and Malaysia

not enough cache only views of  the value of total assets, equity, and net profit of the company. However, further analysis needs to be done about the financial performance indicated from various financial ratios. This research aims to prove empirically or no difference in performance at state- owned companies in Indonesia and Malaysia during the period of 2016-2018. This research is comparative research types that are compared by using a quantitative approach. The population in this study are the state-owned companies in Indonesia and Malaysia during the period of 2016-2018. Due to the number of population in this study is relatively small, amounting to 29 companies, then in this study were all members of a population is used as a sample. Determination of the number of samples using a Non Probability Sampling method sampling by the census or saturated. Engineering data collection using descriptive statistics, normality tests, and test hypotheses using the Wilcoxon Signed Rank Test.

Results of the study prove that there is a difference in performance at state-owned companies in

Indonesia and Malaysia during the period of state-owned enterprises in 2016-2018. From the test results using a different test of Wilcoxon Signed Rank test, note that there is a significant difference ratio-the ratio of  DER, ROI, and ROE and between  state-owned Indonesia  with  the state-owned Malaysia during the period 2016-2018, while on the QR ratio, there was no significant difference. Keywords   :performance, QR, DER, ROI, ROE