ANALISIS RASIO KEUANGAN PT TEMPO SCAN PACIFIC TBK TERHADAP KINERJA PERUSAHAAN PERIODE 2017 – 2021

Wibisono, Arya (2022) ANALISIS RASIO KEUANGAN PT TEMPO SCAN PACIFIC TBK TERHADAP KINERJA PERUSAHAAN PERIODE 2017 – 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Selama pandemi Covid-19 diketahui PDB Indonesia sejak tahun 2019 sampai 2021 sempat mengalami kontraksi, sehingga dapat dipastikan ini berdampak juga terhadap kinerja keuangan beberapa perusahaan di Indonesia. Penelitian ini bertujuan untuk mengetahui seberapa besar dampak pandemi Covid-19 terhadap kinerja keuangan beberapa perusahaan farmasi yang terdapat di BEI terutama PT Tempo Scan Pacific Tbk, dengan membandingkan rasio keuangan secara trend maupun peers. Penelitian ini menggunakan pendekatan desktiptif kualitatif. Analisis dilakukan dengan mengolah data sekunder berupa laporan keuangan perusahaan yang ada di website resmi Bursa Efek Indonesia. Laporan keuangan yang diidentifikasikan yaitu laporan keuangan tahunan beberapa perusahaan sejak tahun 2017-2021 sebagai gambaran kondisi perusahaan sebelum dan setelah tekena dampak pandemi. Variabel penelitian yang digunakan yakni perhitungan dan analisis terkait beberapa rasio: likuiditas, solvabilitas, profitabilitas, dan aktivitas. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan pada setiap variabel di sepanjang periode serta dengan beberapa perusahaan pembanding yang sejenis. Pandemi cukup mempengaruhi kinerja keuangan perusahaan di bidang kinerja operasi karena terjadinya kenaikan penjualan, namun ada juga yang stagnan atau cenderung mengamali pembengkakan beban operasi. Bidang investasi dan pemanfaatan aset PT Tempo Scan Pacific dapat dikatakan belum cukup baik karena mengalami penurunan. During the Covid-19 pandemic, it is known that Indonesia's GDP from 2019 to 2021 had experienced a contraction, so it is certain that this will also have an impact on the financial performance of several companies in Indonesia. This study aims to find out how much impact the Covid-19 pandemic has had on the financial performance of several pharmaceutical companies on the IDX, especially PT Tempo Scan Pacific Tbk, by comparing trend and peer-to-peer financial ratios. This study uses a qualitative descriptive approach. The analysis is carried out by processing secondary data in the form of company financial reports on the official website of the Indonesia Stock Exchange. The identified financial reports are the annual financial statements of several companies from 2017-2021 as a description of the company's condition before and after being affected by the pandemic. The research variables used are calculations and analysis related to several ratios: liquidity, solvency, profitability, and activity. The results show that there are differences in financial performance in each variable throughout the period as well as with several similar comparison companies. The pandemic has quite affected the financial performance of companies in Indonesia). in the field of operating performance due to an increase in sales, but there are also those that are stagnant or tend to experience an increase in operating expenses.The investment sector and utilization of PT Tempo Scan Pacific's assets can be said to have not been good enough due to a decline.

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