PERAN ANALISIS KOMPARATIF DALAM PENGAMBILAN KEPUTUSAN KEUANGAN

Abstract

Abstrack

In a competitive and uncertain business world, companies are required to make the right financial decisions based on accurate data. This article aims to explain the role of comparative analysis in supporting effective financial decision making. The method used is the Systematic Literature Review (SLR). The results of the study indicate that comparative analysis plays an important role in evaluating financial performance between periods, comparing the company's position with competitors or industry standards, and supporting investment, financing, and dividend decisions. In order for the analysis results to be optimal, companies need to use a consistent time period, adjust data from extraordinary factors, focus on important ratios, and consider qualitative information. Thus, comparative analysis becomes a strategic tool for management in formulating adaptive and sustainable financial policies.

Keywords: Comparative Analysis, Decision Making.