The construction and building industry sector has an important role in the development of
the country's economy because it affects most economic sectors and industries in the
country which is an important contributor to the infrastructure development process in
providing a physical foundation on which development efforts and improving living
standards can be realized. Adaoun one of them uses financial statement analysis involving
financial ratios as a measuring tool, such as Return On Equity (ROE), Return On Assets …

Industri manufaktur merupakan salah satu industri yang berkembang cukup pesat
keuntungan yang dicapai oleh perusahaan manufaktur sektor industri semen dinilai cukup
baik. Hal itu terlibat dari pertumbuhan laba yang cukup pesat serta pergerakan harga
saham yang stabil setiap tahunnya, dikarenakan kinerja perusahaan cukup baik. Kinerja
keuangan suatu perusahaan dapat dinilai diantaranya melalui Return on Equity (ROE),
Return on Asset