Abstract :
The plantation sub-sector company is one of the companies that are
included in the agricultural sector and is included in the calculation of the Composite
Stock Price Index (IHSG) on the Indonesia Stock Exchange. This study aims to
determine and assess the financial performance of oil palm plantation companies
listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of
research is quantitative descriptive. This study used a sample of 14 (fourteen) oil
palm plantation companies listed on the Indonesia Stock Exchange for the 2016-2020
period. The sample was taken using a purposive sampling technique. The ratios used
in this study are liquidity consisting of quick ratio and current ratio, Solvency Ratio
consisting of debt asset ratio and debt equity ratio, activity ratio consisting of
inventory turnover and total assets turnover, profitability ratio consisting of return on
assets and return on equity. The results of research and discussion show that PT.
London has the best and healthiest performance for five years measured at the level
of liquidity and solvency, while at the level of activity of PT Mahkota which has good
performance, at the level of ROA profitability PT.Andira Agro, Tbk while for the ROE
of PT Bakrie Sumatra Plantation TBk which has good performance.