Perbandingan Kinerja Keuangan Pada PT. Hanjaya Mandala Sampoerna, Tbk. dan PT. Gudang Garam, Tbk. Sebelum Dan Saat Pandemi COVID-19

Halimah Trisayuni (PPs STIE Amkop Makassar)
Sri Hermuningsih

SEIKO : Journal of Management & Business
Vol 4, No 2 (2021): July - December

Abstrak Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan rokok PT. Hanjaya Mandala Sampoerna Tbk dan PT. Gudang Garam Tbk sebelum dan selama masa pandemi COVID-19. Metode dalam penelitian ini menggunakan deskriptif kuantitatif dengan studi komparatif. Teknik pengambilan sampel dilakukan dengan purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia berupa laporan keuangan tahunan PT. Hanjaya Mandala Sampoerna Tbk dan PT. Gudang Garam Tbk periode tahun 2018 sampai dengan 2021. Data tersebut diukur dengan kinerja keuangan menggunakan variabel current ratio, quick ratio, debt-to-asset ratio, profit margin, and return on assets. Hasil penelitian menunjukan bahwa dari hasil kinerja keuangan pada dua perusahaan rokok tersebut sebelum dan saat terjadinya pandemi COVID-19, tidak terdapat perbedaan secara signifikan nilai dari current ratio, quick ratio, debt-to-asset ratio, profit margin, and return on assets. Walaupun kinerja keuangan sudah baik, manajemen perusahaan sebaiknya tetap mempertahankan dan meningkatkan profitabilitas, likuiditas, dan solvabilitas. Kata kunci : current ratio; quick ratio; debt-to-asset ratio; profit margin; return on assets. Abstract This study aimed to determine the differences in the financial performance of cigarette companies of PT Hanjaya Mandala Sampoerna Tbk and PT Gudang Garam Tbk before and during the COVID-19 pandemic. This study used descriptive quantitative with comparative studies as the method. The sampling technique was carried out by purposive sampling. This study utilized secondary data from the Indonesia Stock Exchange in the form of annual financial statements of PT Hanjaya Mandala Sampoerna Tbk and PT Gudang Garam Tbk for the period 2018 to 2021. The data was measured by financial performance using the variables current ratio, quick ratio, debt-to-asset ratio, profit margin, and return on assets. The results showed the financial performance of the two cigarette companies before and during the COVID-19 pandemic. There was no significant difference in the current ratio, quick ratio, debt-to-asset ratio, profit margin, and return on assets. Although financial performance is good, company management should maintain and improve profitability, liquidity, and solvency. Keywords : current ratio; quick ratio; debt-to-asset ratio; profit margin; return on assets.