Azzahra, Mutia Karunia (2022) Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Restrukturisasi Utang (Studi Kasus: PT Krakatau Steel (Persero) Tbk). KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Abstrak)
02. Abstrak_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (183kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (296kB) |
|
Text (BAB I)
05. Bab I_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (442kB) |
|
Text (BAB II)
06. Bab II_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (462kB) |
|
Text (BAB III)
07. Bab III_Mutia Karunia Azzahra_4302190052.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (528kB) |
|
Text (BAB IV)
08. Bab IV_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Mutia Karunia Azzahra_4302190052.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (404kB) |
Abstract
PT Krakatau Steel (Persero) Tbk merupakan salah satu BUMN di Indonesia. Perusahaan ini mencetak rugi bersih pada neraca laba ruginya selama delapan tahun berturut-turut, sejak tahun 2012 hingga 2019 . Salah satu upaya PT Krakatau Steel (Persero) Tbk untuk memperbaiki kinerja keuangannya adalah dengan melaksanakan resrukturisasi utang. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan pada PT Krakatau Steel (Persero) Tbk sebelum (kuartal I 2018-kuartal IV 2019) dan sesudah (kuartal I 2020-kuartal IV 2021) dilakukannya restrukturisasi utang. Kinerja keuangan diikur dari rasio likuiditas, profitabilitas, dan solvabilitas. Penelitian ini menggunakan uji statistik berupa uji parametrik (Test paired sample) dan nonparametrik (Wilcoxon Signed Ranks Test) . Hasil yang diperoleh dari penelitian ini adalah rasio likuiditas dan rasio profitabilitas mengalami perubahan ke arah yang positif setelah dilakukannya restrukturisasi. Di lain sisi, rasio solvabilitas mengalami perubahan ke arah yang negatif./ PT Krakatau Steel (Persero) Tbk is one of the SOEs in Indonesia. The company reported a net loss on its income statement for eight straight years, from 2012 to 2019. One of the actions of PT Krakatau Steel (Persero) Tbk to improve its financial performance is to carry out debt restructuring. This study aims to determine the difference in the financial performance of PT Krakatau Steel (Persero) Tbk before (first quarter 2018-fourth quarter of 2019) and after (first quarter of 2020-fourth quarter of 2021) debt restructuring. Financial performance is measured by liquidity, profitability, and solvency ratios. This study used statistical tests, which are parametric tests (T-test paired sample) and nonparametric (Wilcoxon Signed Ranks Test). The result obtained from this study is that the liquidity ratio and profitability ratio have changed positively after the debt restructuring. On the other hand, the solvency ratio changes to negative way.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | BUMN, Kinerja Keuangan, Restrukturisasi Utang, Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, SOEs, Financial Performance, Debt Restructuring, Liquidity Ratio, Profitability Ratio, Solvency Ratio |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Pengelolaan Utang dan Hibah |
| Divisions: | 61412 Diploma III Manajemen Aset |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 17 Oct 2022 08:35 |
| Last Modified: | 17 Oct 2022 08:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/263 |
Actions (login required)
 |
View Item |