Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Perusahaan Ritel Sebelum dan Saat Pandemi Covid-19
DOI:
https://doi.org/10.32493/skt.v7i1.32071Keywords:
current ratio, net profit margin, return on equity, covid-19Abstract
Penelitian ini bermaksud untuk mengevaluasi kinerja keuangan perusahaan ritel di Indonesia dari tahun 2017 hingga 2021, pada masa ekonomi normal dan krisis. Penelitian ini fokus pada analisis rasio likuiditas dan profitabilitas perusahaan. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan data sekunder berupa neraca dan laporan laba rugi dari tahun 2017 hingga 2021. Rasio likuiditas yang dianalisis terdiri dari current ratio dan quick ratio, sedangkan rasio profitabilitas meliputi net profit margin dan return on equity. Proses penelitian dilakukan dengan membandingkan rasio keuangan setiap perusahaan ritel yang terdaftar di Bursa Efek Indonesia pada periode yang diteliti dengan rata-rata rasio tersebut. Dari hasil analisis rasio likuiditas dan profitabilitas, terlihat bahwa perusahaan RALS menunjukkan kinerja keuangan yang lebih baik daripada rata-rata perusahaan lainnya, baik pada saat ekonomi berada dalam keadaan normal maupun dalam situasi krisis.
This study intends to evaluate the financial performance of retail companies in Indonesia from 2017 to 2021, during normal and crisis economic times. This study focuses on the analysis of liquidity ratios and company profitability. The method used in this research is quantitative descriptive using secondary data in the form of balance sheets and income statements from 2017 to 2021. The liquidity ratios analyzed consist of the current ratio and quick ratio, while the profitability ratio includes net profit margin and return on equity. The research process was carried out by comparing the financial ratios of each retail company listed on the Indonesia Stock Exchange in the period studied with the average ratio. From the results of the analysis of liquidity and profitability ratios, it can be seen that RALS companies show better financial performance than the average of other companies, both when the economy is in normal conditions and crises.
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