Abstract
The financial performance analysis is an important thing for the company to be done, used to manage and evaluate management performance so that it can obtain an overall representation of the company's financial position. The purpose of this study is to find out the financial performance of the manufacturing companies of the basic industrial and chemical sector in the cement sub-sector for the period 2013-2017 which were listed on the Indonesia Stock Exchange (IDX). The method of financial statement analysis involved several financial ratios, such as liquidity, leverage, profitability, and activity ratio. This study also uses Altman Z-Score ratio analysis to predict whether a company has high probability for being insolvent. The samples in this study were three manufacturing companies of the basic industrial and chemical sector in the cement sub-sector in the 2013-2017 period. The results of this study indicate a downward trend in financial performance of manufacturing companies of the basic industrial and chemical sector in the cement sub-sector for the period 2013-2017. This is supported by the ratio calculation used in this study.
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