CITRA EKONOMI
Vol. 3 No. 1 (2022): 2022

Analisa Perbandingan Aspek Pengukuran Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 Industri Telekomunikasi di Bursa Efek Indonesia

Muryati Muryati (STIE-Graha Karya Muara Bulian)
Akhmadi Akhmadi (STIE-Graha Karya Muara Bulian)
Deprianti Deprianti (STIE-Graha Karya Muara Bulian)



Article Info

Publish Date
30 Apr 2022

Abstract

This study aims to determine differences in financial performance from the Solvency and Profitability ratios before and during the covid 19 pandemic. The study was directed to PT Telkomsel. Information is collected using a documentation strategy as financial reports in the first, second and third quarters of 2019 and 2020. The testing strategy uses the Different Test t Test with the Paired Samples t Test, which compares data before the COVID-19 pandemic with data during the COVID-19 pandemic. The results of the review show that Solvency (DER) during the covid 19 pandemic increased compared to before the covid 19 pandemic, while Profitability (ROA) during the covid 19 pandemic decreased compared to before the covid 19 pandemic. Then there were significant differences in financial performance before and during the covid 19 pandemic, both from the Solvency point of view as measured by the Debt Equity Ratio (DER) and from the Profitability point of view as measured by the Return On Assets (ROA) Ratio. The result of the research is that the high Solvency (DER) value and low profitability (ROA) value with this assumption lasting for a long period of time will affect the reduced level of confidence of creditors or potential creditors and investors or potential investors to the company.

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Journal Info

Abbrev

jurnalci

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal CITRA EKONOMI terbit sebanyak 2 kali dalam satu tahun. Periode terbitan jurnal ini adalah pada bulan April dan Oktober setiap tahunnya. Jurnal ini dikelola oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Graha Karya Muara Bulian. Kepada semua peneliti kami ...