Analisis Kinerja Keuangan Pada Perusahaan Subsektor Transportasi Darat Sebelum dan Saat Pandemi Covid-19

TOBING, HAYKEL SEPTIAN ALPA L. (2022) Analisis Kinerja Keuangan Pada Perusahaan Subsektor Transportasi Darat Sebelum dan Saat Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Eka Sari Lorena Transport Tbk dan PT Express Transindo Utama Tbk berdasarkan analisis rasio keuangan sebelum dan saat masa pandemi Covid-19 dan juga untuk membandingkan kinerja keuangan kedua perusahaan tersebut dengan rata-rata rasio industri sejenis. Objek yang digunakan dalam penelitian ini adalah PT Eka Sari Lorena Transport Tbk dan PT Express Transindo Utama serta untuk rata-rata industri adalah enam perusahaan subsektor transportasi yang terdaftar di Bursa Efek Indonesia, yaitu PT Adi Sarana Armada Tbk, PT Blue Bird Tbk, PT Batavia Prosperindo Trans Tbk, PT Steady Safe Tbk, PT Transkon Jaya Tbk, dan PT WEHA Transportasi Indonesia Tbk. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan tahun 2018 sampai dengan 2021 yang berasal dari situs resmi Bursa Efek Indonesia dengan metode studi kepustakaan dan metode analisis data sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa kinerja keuangan PT Eka Sari Lorena Transport Tbk mengalami penurunan saat masa pandemi Covid-19, sedangkan kinerja keuangan PT Express Transindo Utama Tbk telah menunjukkan hasil yang buruk, baik sebelum maupun saat pandemi Covid-19. Dari hasil perbandingan dengan rata-rata rasio industri, kinerja keuangan PT Eka Sari Lorena Transport Tbk secara keseluruhan berada pada kategori yang baik meskipun sempat mengalami penurunan saat pandemi Covid-19, sedangkan kinerja keuangan PT Express Transindo Utama Tbk secara keseluruhan berada pada kategori yang buruk. / This study aims to determine the financial performance of PT Eka Sari Lorena Transport Tbk and PT Express Transindo Utama Tbk based on the analysis of financial ratio before and during the Covid-19 pandemic and also to compare the financial performance of the two companies with the average ratio of similar industries. The object used in this study was PT Eka Sari Lorena Transport Tbk and PT Express Transindo Utama Tbk and for the average industry was six companies in the sub-sector of transportation listed on the Indonesia Stock Exchange, namely PT Adi Sarana Armada Tbk, PT Blue Bird Tbk, PT Batavia Prosperindo Trans Tbk, PT Steady Safe Tbk, PT Transkon Jaya Tbk, and PT WEHA Transportasi Indonesia Tbk. The data used is secondary data in the form of company financial statements for 2018 to 2021 from the official website of the Indonesia Stock Exchange with the literature study method and data analysis method as a method of data collection. The results showed that the financial performance of PT Eka Sari Lorena Transport Tbk experienced a decline during the Covid-19 pandemic, while the financial performance of PT Express Transindo Utama Tbk has shown poor results, both before and during the Covid-19 pandemic. From the comparison results with the industry average ratio, the overall financial performance of PT Eka Sari Lorena Transport Tbk are in the good category even though had experienced a decline during the Covid-19 pandemic, while the overall financial performance of PT Express Transindo Utama Tbk are in the bad category.

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