Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik BUMN dan Swasta

This research as a purpose to comparative analysis of financial performance in the pharmacy state owned corporation with private corporation listed in Indonesian Stock Exchange during 2010-2014 periods. The methodologies of Reseach is descriptive compatative, sampling used was 8 companies listed in ISE for 5 periods. Analysis technique used was Independen sample T-test. The Result of analysis show that comparative of financial performance in the pharmacy state owned corporation with private corporation base on ROE is be found significantly differentiation because the private corporation ROE is safe position on 15%, where as state owned corporation ROE is under safe position. If looked base on EPS is be found significantly differentiation between pharmacy state owned corporation with private corporation because private corporate EPS better than state owned corporate. For EVA value the pharmacy state owned corporation with private corporation not be found significantly differentiation because the second corporate have EVA negative