Analisis Komparasi Rasio Profitabilitas Perusahaan Terintegrasi dan Perusahaan tidak Erintegrasi (Studi Kasus pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia)

Abstract

Plantation companies consist of two types, namely integrated companies and non-integrated companies. The profit value obtained by integrated companies is greater and growing than the profit value of non-integrated companies. This study aims to determine the difference in profitability ratios of integrated companies with non-integrated companies. The analysis model used in the study is a different test using the Mann Whiteney Test to recognize differences in Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) variables. The data used is secondary data in the form of quarterly data for the period 2016-2023. The results showed that there were significant differences in profitability ratios between integrated and non-integrated companies.