Analisis Perbandingan Kinerja Keuangan PT. GAS NEGARA Tbk dengan PT. ANEKA GAS INDUSTRI Tbk pada Periode Tahun 2020 - 2021

This study aims to compare the financial performance between PT. GAS NEGARA INDONESIA Tbk and PT.ANEKA INDUSTRI Tbk, for 2021period,using liquidity ratios,activityratios,and profitability ratios. research method use in this is descriptive qualitative. Data collection techniques using literature documentation by accesing related web obtain secondary data. data analysis technique ratio analysis, which consists of current ratio, quick activity namely account receivable turnover inventory. Turnover while profit margin (PM), return on asset ( ROA).the results show that overall PT.GAS better than PT.VARIUS INDUSTRY Tbk. has more ability pay its short term debt obligations long liabilities compared VARIUS Tbk.based 2021 report, PT LIQUIDITY RATIO, both fast are recorded or 160%. Meanwhile, effective collecting accounts receivable, Tbk.Are experiencing positive growth 2021. Because two companies able record a steady profit.