By: Ika Dian Aruna Email: [email protected] Advisor: Mariaty Ibrahim Business Administration Study Pogram, Department of Adminisstrative Science, Faculty of Social and Political Science, Universitas Riau, Pekanbaru, Indonesia Bina Widya Campus Jl. H.R. Soebrantas Km 12,5 Simpang Baru, Pekanbaru 28293 Telp/Fax. 0761-63277 ABSTRACT This study aims to analyze the comparison of the finan…