Abstrak

The purpose of this research is to know the financial performance of PT Waskita Karya (Persero) Tbk and PT PP (Persero) Tbk period 2013-2016. Analysis of financial performance of these two companies is done by measuring the company's financial ratios consisting of liquidity ratio, solvency, and profitability. One benefit of this research is that investors can know the risks to be gained when investing in these two companies. The author uses horizontal analysis method with time series research technique in doing the research by comparing the financial statements between companies for four years. Qualitatively by doing calculations and describe the results of calculation of the ratio

The result of research shows that the performance of PT PP (Persero) Tbk for 4 years in 2013-2016 is good with the ratio of financial ratios that are in the ratio of the relevant ratio and stable increase and decrease. While the financial performance of PT Waskita Karya (Persero) Tbk for four years in 2014-2016 is quite good and relatively stable, but the resulting ratio is still in the ratio of PT PP (Persero) Tbk.

Based on the result of research give some recommendation that is. PT Waskita Karya (Persero) Tbk utilizes its assets as well as possible in order to generate greater profits and so that no assets of the company is less productive, in addition the company must better maintain and reduce the company's operational costs to increase corporate profits even more. While PT PP (Persero) Tbk should continue to maintain its performance or even improve it so that the company can become a leading and sustainable construction company in southeast asia region in accordance with its vision.

Keywords : Financial Performance, Financial Ratio Analysis
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