ANALISIS RASIO KEUANGAN ATAS KINERJA PT KINO INDONESIA Tbk, PT MANDOM INDONESIA Tbk, DAN PT UNILEVER INDONESIA Tbk PADA MASA PANDEMI COVID-19 TAHUN 2020

Dheandra, Safira (2022) ANALISIS RASIO KEUANGAN ATAS KINERJA PT KINO INDONESIA Tbk, PT MANDOM INDONESIA Tbk, DAN PT UNILEVER INDONESIA Tbk PADA MASA PANDEMI COVID-19 TAHUN 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Adanya pandemi covid-19 telah berdampak pada kinerja perusahaan di berbagai sektor. PT Kino Indonesia Tbk, PT Mandom Indonesia Tbk, dan PT Unilever Indonesia Tbk merupakan beberapa contoh perusahaan consumer goods yang ikut terdampak pandemi covid-19. Penyusunan karya tulis tugas akhir ini bertujuan untuk mengetahui perbandingan kinerja ketiga perusahaan tersebut pada masa sebelum dan saat pandemi covid-19 berdasarkan rasio likuiditas, solvabilitas, dan profitabilitas. Penelitian ini menggunakan PT Kino Indonesia Tbk, PT Mandom Indonesia Tbk, dan PT Unilever Indonesia Tbk sebagai objek penelitian dengan data sekunder laporan keuangan berupa neraca dan laporan laba rugi masing masing perusahaan periode 2018, 2019, dan 2020. Ruang lingkup penyusunan karya tulis ini dibatasi pada analisis rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Hasil penelitian menunjukkan PT Kino Indonesia Tbk mengalami penurunan kinerja dari semua rasio. Dari rasio likuiditas dan solvabilitas, PT Mandom Indonesia Tbk dinilai mampu mengendalikan dan mengelola sumber pendanaan paling baik. Dari rasio profitabilitas, PT Unilever Indonesia Tbk adalah perusahaan yang memiliki kemampuan paling baik dibanding dua perusahaan lain dalam memperoleh laba walaupun menghadapi pandemi covid 19. Kata kunci: laporan keuangan, kinerja keuangan, rasio likuiditas, rasio solvabilitas, rasio profitabilitas. ABSTRACT The covid-19 pandemic has had an impact on the company’s performance in various sectors. PT Kino Indonesia Tbk, PT Mandom Indonesia Tbk, and PT Unilever Indonesia Tbk are some examples of consumer goods companies that have been affected by the covid-19 pandemic. The preparation of this final project paper aims to compare the performance of the three companies before and during the covid-19 pandemic based on the ratio of liquidity, solvency, and profitability. This study uses PT Kino Indonesia Tbk, PT Mandom Indonesia Tbk, and PT Unilever Indonesia Tbk as research object with secondary data on financial statement in the form of balance sheets and income statement each company for the period 2018, 2019, and 2020. The scope of this paper limited to the analysis of liquidity ratios, solvency ratios, and profitability ratios. The result showed that PT Kino Indonesia Tbk had decreased performance from all ratios. From the ratio of liquidity and solvency, PT Mandom Indonesia Tbk is consideres capable of controlling and managing the best funding sources. In terms of profitability ratios, PT Unilever Indonesia Tbk is a company that has the best ability compared to the other two companies in making profit despite facing the covid-19 pandemic. Keywords: financial statement, financial performance, liquidity ratio, solvency ratio, profitability ratio.

Item Type: Thesis (KTTA)
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 25 Sep 2025 00:34
Last Modified: 25 Sep 2025 00:34
URI: http://eprints.pknstan.ac.id/id/eprint/2734

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