Perbandingan Kinerja Keuangan Perusahaan Sektor Teknologi Dengan Metode Pengambilan Keputusan Multi-Kriteria

Sihaloho, Ruth Shelomita (2026) Perbandingan Kinerja Keuangan Perusahaan Sektor Teknologi Dengan Metode Pengambilan Keputusan Multi-Kriteria. Other thesis, Institut Teknologi Sepuluh Nopember.

Text 5031221119-Undergraduate_Thesis.pdf - Accepted Version Restricted to Repository staff only until September 2026. Download (3MB) | Request a copy

Abstract

Perkembangan transformasi digital telah meningkatkan pertumbuhan perusahaan sektor teknologi di Indonesia sekaligus mendorong meningkatnya minat investor terhadap sektor tersebut. Kondisi ini menuntut adanya metode evaluasi kinerja keuangan yang mampu mempertimbangkan berbagai indikator secara komprehensif. Penelitian ini bertujuan untuk menganalisis dan membandingkan hasil pemeringkatan kinerja keuangan perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024 menggunakan metode Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) dan VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR), dengan pembobotan kriteria menggunakan metode entropy, serta menguji tingkat hubungan pemeringkatan kedua metode melalui Spearman Rank Correlation. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan dari 15 perusahaan sektor teknologi selama periode 2020–2024 yang menghasilkan 75 observasi. Kriteria penilaian terdiri atas rasio likuiditas, aktivitas, solvabilitas, profitabilitas, dan rasio pasar. Hasil penelitian menunjukkan bahwa pemeringkatan perusahaan mengalami perubahan pada setiap periode akibat dinamika kinerja keuangan dan perubahan bobot kriteria yang dihasilkan metode Entropy. Meskipun demikian, beberapa perusahaan, yaitu HDIT, DIVA, MCAS, dan KREN, secara konsisten berada dalam kelompok lima peringkat teratas. Pada metode VIKOR, tahun 2020, 2023, dan 2024 menghasilkan single compromise solution, sedangkan tahun 2021 dan 2022 menghasilkan compromise set. Hasil uji Spearman Rank Correlation menunjukkan hubungan positif yang kuat hingga sangat kuat antara hasil pemeringkatan TOPSIS dan VIKOR pada seluruh periode penelitian, sehingga kedua metode dinilai memiliki tingkat konsistensi yang tinggi. Penelitian ini menunjukkan bahwa kombinasi pembobotan entropy dengan metode TOPSIS dan VIKOR dapat digunakan sebagai pendekatan yang objektif dalam mengevaluasi kinerja keuangan perusahaan sektor teknologi serta mendukung proses screening alternatif investasi.
====================================================================================================================================
The rapid advancement of digital transformation has accelerated the growth of technology sector companies in Indonesia while simultaneously increasing investor interest in the sector. This condition highlights the need for a financial performance evaluation method capable of comprehensively assessing multiple financial indicators. This study aims to analyze and compare the financial performance rankings of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) methods, with objective criterion weighting determined by the Entropy method. Furthermore, the consistency of the ranking results produced by both methods was examined using Spearman Rank Correlation. This study employed secondary data obtained from the annual financial statements of 15 technology sector companies over the 2020–2024 period, resulting in 75 observations. The evaluation criteria consisted of liquidity, activity, solvency, profitability, and market ratios. The results indicate that company rankings changed across the observation period due to variations in financial performance and changes in criterion weights generated by the Entropy method. Nevertheless, several companies, namely HDIT, DIVA, MCAS, and KREN, consistently remained among the top five ranked companies. Under the VIKOR method, the results for 2020, 2023, and 2024 satisfied the single compromise solution, whereas those for 2021 and 2022 resulted in a compromise set. The Spearman Rank Correlation test revealed a strong to very strong positive correlation between the rankings generated by TOPSIS and VIKOR throughout the study period, indicating a high level of consistency between the two methods. These findings suggest that integrating Entropy weighting with the TOPSIS and VIKOR methods provides an objective approach for evaluating the financial performance of technology sector companies and supports the investment alternative screening process.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Kata kunci: Entropy, Kinerja Keuangan, TOPSIS, VIKOR, MCDM. ============================================================ Keywords: Entropy, Financial Performance, MCDM, TOPSIS, VIKOR
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	Ruth Shelomita Sihaloho
Date Deposited:	31 Jul 2026 08:13
Last Modified:	31 Jul 2026 08:13
URI:	http://repository.its.ac.id/id/eprint/141166

Actions (login required)

View Item