ANALISIS RASIO PROFIT MARGIN DAN OPERATING MARGIN ANTARA SEKTOR INDUSTRI ENERGI DAN INDUSTRI FINANSIAL

Authors

  • Sri Suryaningsum Universitas Pembangunan Nasional Veteran Yogyakarta (UPNVY) Author
  • Dyah Ayusulistyaningrum Universitas Pembangunan Nasional Veteran Yogyakarta Author

DOI:

https://doi.org/10.37159/mxpxtw08

Keywords:

Profit Margin, Operating Margin;, Energy Industry Sector, Financial Industry Sector, financial performance

Abstract

This study examines the Profit Margin (PM) and Operating Margin (OM) ratios as key indicators of management effectiveness in the energy and financial sectors. These ratios are crucial for investors in assessing company performance. OM reflects operational efficiency in line with a company's core business, while PM measures profitability after financing management. The energy sector, characterized by longer revenue cycles due to material processing, contrasts with the financial sector, where revenue is generated immediately upon transaction. The study analyzes 40 energy companies and 41 financial companies listed on the Indonesia Stock Exchange, using PM and OM data from the first half of 2024 (collected on August 2, 2024). A non-parametric Mann-Whitney test was employed to examine differences between the two sectors. Results indicate significant variations: the energy sector has an average PM of 13.98% and OM of 18.05%, while the financial sector shows higher averages, with PM at 20.77% and OM at 36.25%. These findings provide a reference for investors and researchers in evaluating corporate financial health across different industries.

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Published

2025-01-31

How to Cite

ANALISIS RASIO PROFIT MARGIN DAN OPERATING MARGIN ANTARA SEKTOR INDUSTRI ENERGI DAN INDUSTRI FINANSIAL. (2025). Efektif : Jurnal Bisnis Dan Ekonomi, 15(2 Desember), 126-147. https://doi.org/10.37159/mxpxtw08
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