Analisis Dampak Pandemi Covid-19 terhadap Tingkat Profitabilitas, Likuiditas, dan Solvabilitas PT United Tractors Tbk.

WIDOWATI, ADINDA NOOR (2022) Analisis Dampak Pandemi Covid-19 terhadap Tingkat Profitabilitas, Likuiditas, dan Solvabilitas PT United Tractors Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Virus covid-19 pertama kali ditemukan di akhir tahun 2019 di Wuhan, Hubei, Tiongkok. Virus covid-19 menyebar menjadi pandemi di berbagai negara termasuk Indonesia pada tahun 2020. Pandemi covid-19 memberikan pengaruh di berbagai aspek kehidupan, termasuk pada dunia bisnis. Salah satu sektor yang terdampak pandemi covid-19 adalah konstruksi. PT United Tractors Tbk. merupakan salah satu perusahaan yang bergerak di bidang konstruksi. Penelitian ini dimaksudkan untuk mengetahui dampak pandemi covid-19 terhadap kinerja keuangan PT United Tractors dilihat dari sisi profitabilitas, likuiditas, dan solvabilitas. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif dengan analisis data sekunder. Data sekunder yang digunakan adalah laporan keuangan PT United Tractors tahun 2019 dan 2020. Dari hasil penelitian diketahui bahwa kinerja keuangan dari sisi profitabilitas PT United Tractors secara umum lebih baik di tahun 2019 sebelum pandemi terjadi. Dari sisi likuiditas rasio lancar dan rasio cepat kinerja PT United Tractors lebih baik di tahun 2020 saat pandemi terjadi. Dari sisi likuiditas waktu penagihan dan jumlah hari untuk menjual persediaan kinerja PT United Tractors lebih baik di tahun 2019 sebelum pandemi terjadi. Dari sisi solvabilitas rasio utang terhadap ekuitas dan rasio utang jangka panjang terhadap ekuitas kinerja PT United Tractors lebih baik di tahun 2020 saat pandemi terjadi. Dari sisi solvabilitas kelipatan bunga yang dihasilkan kinerja PT United Tractors secara umum lebih baik di tahun 2019 sebelum pandemi terjadi. / The Covid-19 virus was first discovered in late 2019 in Wuhan, Hubei, China. The covid-19 virus became a pandemic in various countries including Indonesia in 2020. The Covid-19 pandemic has an impact on various aspects of life, including the business world. One of the sectors affected by the Covid-19 pandemic is construction. PT United Tractors Tbk. is a company engaged in the construction sector. This study is intended to determine the impact of the Covid-19 pandemic on the financial performance of PT United Tractors in terms of profitability, liquidity, and solvency. The method used in this research is descriptive quantitative with secondary data analysis. The secondary data used is the financial statements of PT United Tractors for 2019 and 2020. From the results of the study, it is known that the financial performance in terms of profitability of PT United Tractors was generally better in 2019 before the pandemic occurred. In terms of liquidity, current ratios and acid-test ratios, PT United Tractors' performance was better in 2020 when the pandemic occurred. In terms of liquidity, the collection time, and the number of days to sell inventory, PT United Tractors' performance was better in 2019 before the pandemic occurred. In terms of solvency, the debt-to-equity ratio and the long-term debt-to-equity ratio, PT United Tractors' performance was better in 2020 when the pandemic occurred. In terms of the solvency of time interest earned, the performance of PT United Tractors was generally better in 2019 before the pandemic occurred.

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