Analisis Likuiditas, Solvabilitas, Profitabilitas Dan Aktivitas Di Masa Pandemi Covid-19 Untuk Menilai Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk
Abstract
This study aims to determine the specific financial performance during the Covid-19 Pandemic as measured by using the liquidity ratio. Solvency, profitability, and activity as a measuring tool to determine the financial condition, especially at PT. Telkom Indonesia, Tbk. The method used in this research is descriptive quantitative by describing and describing the results of calculations in the form of financial statements, then proceed with analyzing. Based on the financial statement data above, the calculation of the Liquidity Ratio produces an average Current Ratio of 80%, Quick Ratio of 80%, and Cash Ratio of 34%. Solvency Ratio produces an average Debt to Asset Ratio of 48%, Debt to Equity Ratio of 94%, and Long Term Debt to Equity Ratio of 41%. Profitability Ratios produce an average Net Profit Margin of 23%, Return On Investment of 8%, and Return On Equity of 16%. The Activity Ratio resulted in Capital Turnover of 106 times, Fixed Assets Turnover of 44 times, and Total Assets Turn Over of 35 times. From the results of this calculation, it is clear that small ratios are far from the industry standard ratios in general, resulting in the financial condition of PT. Telkom Indonesia, Tbk being greatly affected by the Covid-19 pandemic, especially in 2019 and 2020.
Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, Financial Activities, Performance RatiosReferences
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