Analisis Kinerja Keuangan Perusahan Sebelum dan Sesudah Pandemi Covid-19(Studi Kasus Pada PT. Indosat Tbk)
DOI:
https://doi.org/10.32493/skt.v6i3.25067Keywords:
Company Performance, Liquidity Ratio, Asset Ratio, Profitability RatioAbstract
Penelitian dilakukan pada objek salah satu jasa telekomunikasi yaitu PT Indosat Ooredo Tbk. Adapun tujuan penelitian ini untuk menganalisis kinerja keuangan perusahaan Indosat Ooredo Tbk di awal Pandemi Covid-19. Metode analisis data menggunakan analisis kuantitatif. Rasio keuangan yang digunakan mencakup Rasio Likuiditas dengan rasio lancar dan rasio cepat. Rasio Aktivas dalam penelitian ini menggunakan rasio perputaran piutang(A/R TO), rasio perputaran aset tetap (FATO), dan rasio perputaran asset total (TATO). Rasio Profitabilitas dengan Profit Margin (PM), Return On Aset (ROA) dan Return On Equity (ROE). Hasil penelitian dari laporan keuangan didapat Rasio profitabilitas dan rasio Likuiditas PT Indosat Ooredo Tbk mempunyai kinerja perusahaan dibawah standar industri dan dalam kategori kurang baik. Sedangkan Rasio Profitabilitas PT. Indosat Tbk jauh berada diatas standar industry hal ini menandakan bahwa kemampuan perusahaan menghasilkan laba dalam keadaan yang baik apalagi tahun 2021 mengalami peningkatan.
The research was conducted on the object of one of the telecommunications services, namely PT Indosat Ooredo Tbk. The purpose of this study is to analyze the financial performance of the company at the beginning of the Covid-19 pandemic. Methods of data analysis using quantitative analysis. The financial ratios used include Liquidity Ratios with current ratios and quick ratios. The ratio of assets in this study uses the receivables turnover ratio (A/R TO), the fixed asset turnover ratio (FATO), and the total asset turnover ratio (TATO). Profitability Ratio with Profit Margin (PM), Return On Assets (ROA) and Return On Equity (ROE). The results of the research from the financial statements obtained that the profitability ratios and liquidity ratios of PT Indosat Ooredo Tbk have company performance below industry standards and in the poor category. While the Profitability Ratio of PT. Indosat Tbk is far above industry standards, this indicates that the company's ability to generate profits is in good condition, especially since 2021 has increased.
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