Analisis Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 Pada Pt. Astra International Tbk Tahun 2017-2021

Wardani, Niken Resti (2023) Analisis Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 Pada Pt. Astra International Tbk Tahun 2017-2021. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

Penelitian ini memiliki tujuan guna menganalisis Kinerja Keuangan sebelum serta saat terjadinya pandemi Covid-19. Pada penelitian ini variabel yang digunakan sebagai indikator kinerja keuangan adalah Rasio Likuiditas yang terdiri atas Current Ratio dan Quick Ratio, Rasio Solvabilitas yang terdiri dari Dept to Asset Ratio dan Dept to Equity Ratio, Rasio Profitabilitas yang terdiri dari Net Profit Margin, Return on Asset dan Return on Equity, Rasio Nilai Pasar yang dipakai pada ini ialah Earning Per Share dan Revanue (Sales) Growth. Penelitian ini dilaksanakan di PT. Astra International Tbk tahun 2017-2021. Tahun 2017 – 2019 ialah tahun sebelum ada pandemi Covid-19 serta 2020 – 2021 tahun ketika ada pandemi Covid-19. Jenis data pada penelitian ini adalah kualitatif deskriptif dengan quantitative approach. Penelitian ini menggunakan sumber data sekunder yang diperlukan pada penelitian ini berbentuk laporan keuangan yang didapat dari PT Astra International Tbk, artikel juga berita yang berhubungan dengan objek penelitian. Hasil penelitian Sebelum terjadinya pandemi Covid-19 yaitu di tahun 2017, 2018 serta 2019 beberapa rasio yang keadaannya lebih baik daripada saat pandemi Covid-19 yaitu Rasio Profitabilitas dan Rasio Nilai pasar. Pada ketika ada pandemi Covid-19 yakni di tahun 2020, beberapa indikator kinerja keuangan mengalami penurunan seperti RGR, DAR, DER ROA, dan ROE, PT. Astra International berhasil mempertahankan nilai NPM selama pandemi Covid-19. Beberapa memiliki dampak baik bagi perusahaan yaitu penurunan nilai DAR dan DER di ketika pandemi Covid-19. Namun, setelah ada pandemi Covid-19 perusahaan kembali meningkat seperti RGR, NPM, ROA, ROE, EPS meskipun nilainya tidak sebanyak sebelum ada pandemi Covid-19. Di tahun 2021 sesudah ada pandemi Covid-19 beberapa rasio yang memiliki nilai lebih baik setelah terjadinya pandemi Covid-19 yakni Current Ratio, Quict Ratio, Dept to Asset dan Dept to Equity. Abstract : This research has a goal to analyze the performance of the deanity before and when pandemic Covid-19. In thin research the variable used as a financial performance indicator is the liquidity ratio consisting of Current Ratio and Quick Ratio, Solvency Ratio consisting of Dept to Asset Ratio and Dept to Equity Ratio, Profitability Ratio consisting of Net Profit Margin, Return On Asset and Return on Equity, Market Value Ratio gestured in this ratio is Earning Per Share and Revenue (Sales) Growth. This research was conducted at PT. Astra International Tbk 2017 – 2021. In 2017 – 2019 is the years before the Pandemic Covid-19 and 2020 – 2021 years is during pandemic Covid-19. The type of data in this research is descriptive quantitative with quantitative approach. This research uses the source of the secondary data required in this research in the form of financial statements that can be from PT. Astra International Tbk, articles also news related to the object of research. The results of research before pandemic Covid-19 was in 2017 – 2019 which is much better than before the pandemic Covid-19 is Ratio Profitability and Market Value Ratio. At the time of pandemic Covid-19 in 2020 some of financial performance as indicators decreased such as Revenue Sales Growth Ratio, Dept to Asset, Dept to Equity, Return on Assets, and Return on Equity. PT. Astra International Tbk managed to maintain Net Profit Margin rating during pandemic Covid-19. Some had a good effect on DAR and DER value companies when the pandemic Covid-19. However, after there is pandemic Covid-19 re-increased like Revenue Sales Growth Ratio, Net Profit Margin Ratio, Return on Asset Ratio, Return on Equity Ratio, Earning Per Share even though its value isn’t much as before the pandemic Covid-19. In 2021 after the pandemic Covid-19 some ratio had better value is Current Ratio, Quick Ratio, Dept to Assets Ratio and Dept to Equity Ratio

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata kunci : Pandemi Covid-19, kinerja keuangan, laporan keuangan, rasio keuangan, Revenue Sales Growth Ratio, Net Profit Margin Ratio, Return on Asset Ratio, Return on Equity Ratio, Earning Per Share, Current Ratio, Quick Ratio, Dept to Assets Ratio and Dept to Equity Ratio. Keywords : Pandemic Covid-19, financial statement, financial report, financial ratio, Revenue Sales Growth Ratio, Net Profit Margin Ratio, Return on Asset Ratio, Return on Equity Ratio, Earning Per Share, Current Ratio, Quick Ratio, Dept to Assets Ratio and Dept to Equity Ratio
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	1943 Niken Resti Wardani
Date Deposited:	12 May 2023 02:20
Last Modified:	12 May 2023 02:20
URI:	http://erepository.uwks.ac.id/id/eprint/14726

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