Analisis Tingkat Kinerja Keuangan PT Bumi Resources Tbk Sebelum dan Saat Pandemi Covid-19 (2018-2021)

FEBRIYANTO, BENIQNUS BUALA (2022) Analisis Tingkat Kinerja Keuangan PT Bumi Resources Tbk Sebelum dan Saat Pandemi Covid-19 (2018-2021). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi yang mewabah di Indonesia mulai pada tahun 2020 menjadi awal pelemahan perekonomian di berbagai sektor seperti pertambangan batu bara. Industri batu bara mengalami penurunan produksi akibat menurunnya permintaan hingga penurunan harga rata-rata atas batu bara. Analisis ini bertujuan untuk mengetahui kinerja keuangan PT Bumi Resources Tbk. dalam menghasilkan profit perusahaan dengan membandingkan kinerja perusahaan sebelum dan saat pandemi Covid-19 berlangsung. Analisis dilakukan dengan menggunakan data laporan keuangan periode 2018-2021 dengan berfokus pada rasio keuangan gross profit margin, operating profit margin, net profit margin, operating return on assets dan return on equity Hasil analisis ini menunjukkan bahwa tingkat profitabilitas PT Bumi Resources Tbk. mengalami penurunan pada saat pandemi Covid-19, hal tersebut ditunjukkan dari hasil rata-rata perhitungan rasio-rasio profitabilitas perusahaan yang lebih rendah dibandingkan dengan periode sebelumnya. Analisis ini memberikan bukti empiris atas pengaruh pandemi Covid-19 terhadap kinerja keuangan PT Bumi Resources Tbk. dalam menghasilkan laba perusahaan ditinjau dari pengendalian biaya serta besar pengembalian atas aset yang dimiliki perusahaan. / The pandemic that was endemic in Indonesia starting in 2020 was the beginning of the weakening of the economy in various sectors such as coal mining. The coal industry experienced a decline in production due to reduced demand and a decrease in the average price of coal. This analysis aims to determine the financial performance of PT Bumi Resources Tbk. in generating company profits by comparing the company's performance before and during the Covid-19 pandemic. The analysis was carried out using financial statement data for the 2018-2021 period by focusing on the financial ratios of gross profit margin, operating profit margin, net profit margin, operating return on assets, and return on equity. The results of this analysis indicate the level of profitability of PT Bumi Resources Tbk. experienced a decline during the Covid-19 pandemic, this was shown from the results of the average calculation of company profitability ratios which were lower than the previous period. This analysis provides empirical evidence of the impact of the Covid-19 pandemic on the financial performance of PT Bumi Resources Tbk. in generating company profits in terms of cost control and the amount of return on assets owned by the company.

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