ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS PT TELKOM INDONESIA TBK SEBELUM DAN SEMASA PANDEMI COVID-19

SILABAN, YOGA PRATAMA (2022) ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS PT TELKOM INDONESIA TBK SEBELUM DAN SEMASA PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pandemi Covid-19 diduga memiliki dampak pada kinerja keuangan perusahaan di Indonesia. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan sebelum dan selama pandemi Covid-19 pada salah satu perusahaan telekomunikasi terbesar di Indonesia yakni PT Telkom Indonesia Tbk. Analisis dilakukan dengan mengolah data sekunder berupa laporan keuangan perusahaan dari tahun 2018 sampai 2020 yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI). Kinerja keuangan perusahaan akan dinilai dengan menggunakan analisis rasio keuangan, terdapat tiga rasio keuangan yang digunakan dalam penelitian ini yakni rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Analisis rasio likuiditas menggunakan Rasio Lancar (Current Ratio), Rasio Cepat (Quick Ratio) dan Rasio Kas (Cash Ratio). Analisis rasio solvabilitas menggunakan Debt to Asset (DAR), Debt to Equity (DER) dan Long Term Debt to Equity Ratio (LTDtER). Analisis rasio rentabilitas menggunakan Return to Asset (ROA), Return to Equity (ROE) dan Net Profit Margin (NPM). Hasil penelitian akan menunjukkan penurunan kinerja perusahaan pada aspek likuiditas dan solvabilitas namun cenderung stabil dengan/tanpa adanya peningkatan yang signifikan pada aspek rentabilitasnya sebelum dan selama Pandemi Covid-19. Kata kunci: Kinerja Perusahaan, Pandemi Covid-19, Rasio Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio Rentabilitas Abstract Abstract The Covid-19 pandemic is suspected to have an impact on the financial performance of companies in Indonesia. This study aims to find out how the financial performance before and during the Covid-19 pandemic at one of the largest telecommunications firms in Indonesia, PT Telkom Indonesia Tbk. The analysis was carried out by processing secondary data in the form of firm financial statements from 2018 to 2020 obtained through the official website of the Indonesia Stock Exchange (IDX). The firm's financial performance will be assessed using financial ratio analysis, there are three financial ratios used in this study, liquidity ratios, solvability ratios and rentability ratios. Liquidity ratio analysis using Current Ratio (Current Ratio), Quick Ratio (Quick Ratio) and Cash Ratio (Cash Ratio). Solvability ratio analysis using Debt to Asset (DAR), Debt to Equity (DER) and Long Term Debt to Equity Ratio (LTDtER). Rentability ratio analysis using Return to Assets (ROA), Return to Equity (ROE) and Net Profit Margin (NPM). The results of the study will show a decrease in the firm's performance in terms of liquidity and solvability, but tends to be stable with/without a significant increase in profitability before and during the Covid-19 Pandemic. Keywords: Firm Performance, Covid-19 Pandemic, Financial Ratios, Liquidity Ratios, Solvability Ratios, Rentability Ratios

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