Adyatma, Arya Nur (2022) ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penyebaran virus Covid-19 yang mulai menyebar di Indonesia pada tahun 2020 disinyalir berdampak terhadap kinerja keuangan perusahaan di Indonesia. Penelitian ini bertujuan untuk mengetahui seberapa besar dampak pandemi Covid�19 terhadap kinerja keuangan perusahaan farmasi yang terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan deskriptif kualitatif pada hasil perhitungan rasio keuangan triwulan perusahaan selama dua tahun. Analisis dilakukan dengan mengolah data sekunder berupa laporan keuangan perusahaan yang ada di website Bursa Efek Indonesia. Laporan keuangan yang dianalisis yakni laporan keuangan triwulanan perusahaan pada tahun 2020 sebagai gambaran awal kondisi perusahaan ketika pandemi Covid-19 terjadi dan laporan keuangan tahun 2021 sebagai gambaran kondisi perusahaan setahun setelah pandemi Covid-19 terjadi. Variabel penelitian yang digunakan yakni perhitungan dan analisis terkait rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan uji statistik deskriptif. Hasil penelitian ini menggambarkan adanya peningkatan atau penurunan yang terjadi terhadap kinerja keuangan perusahaan-perusahaan farmasi yang menjadi sampel pada variabel yang diuji di kala pandemi Covid-19. The Covid-19 virus that began to spread in Indonesia in 2020 is alleged to have an impact on the financial performance of companies in Indonesia. This study aims to find out how much impact the Covid-19 pandemic has had on the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This study used qualitative descriptive in the results of calculating the company's quarterly financial ratio for two years. The analysis was carried out by processing secondary data in the form of company financial statements on the Indonesia Stock Exchange website. The financial statements analyzed are the company's quarterly financial statements in 2020 as an initial picture of the company's condition when the pandemic occurred and the 2021 financial statements as an illustration of the company's condition a year after the pandemic occurred. The research variables used are calculations and analysis related to liquidity ratios, solvability ratios, profitability ratios, and descriptive statistical tests. The results of this study illustrate an increase or decrease that occurred in the financial performance of pharmaceutical companies that were sampled on the variables tested during the Covid-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kinerja keuangan perusahaan, Covid-19, rasio likuiditas, rasio solvabilitas, rasio profitabilitas, statistik deskriptif, financial performance of the company, Covid-19, liquidity ratio, solvability ratio, profitability ratio, descriptive statistics |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Rahmat Hidayat |
| Date Deposited: | 03 Nov 2022 05:30 |
| Last Modified: | 03 Nov 2022 05:30 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/410 |
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