Kinerja Keuangan Perusahaan di Sektor Perikanan Periode 2015-2020 Berdasarkan Cross Sectional Approach (CSA)
The contribution of the fishing industry to national income cannot be questioned. One of these factors is inextricably linked to the successful operation of fishing companies. The study's goal was to look into the financial performance of companies in the fishing industry. The information comes from three companies' financial statements: PT Central Proteina Prima Tbk., PT Dharma Samudera Fishing Industries Tbk., and PT Wahana Pronatural Tbk. The financial accounts for the period 2015-2020 are the research sample. Data analysis uses financial ratios which include liquidity, solvency, and profitability ratios. The results showed that the liquidity ratio of PT Central Proteina Prima Tbk was the lowest compared to others. In comparison to other companies, PT Dharma Samudera Fishing Industries Tbk has the best solvency and profitability ratios. This is because PT Dharma Samudera Fishing Industries Tbk's two criteria for determining the solvency ratio, namely DER and DAR, are declared in the best condition compared to others. Meanwhile, the five criteria used to calculate profitability ratios, namely GPM, OPM, NPM, ROE, and ROA, all perform well when compared to others.
Keywords: Financial Performance; Fisheries Sector; Financial Statement
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