JAB (Jurnal Akuntansi dan Bisnis)
Vol 8, No 2 (2022): Edisi Desember 2022

ANALISIS KINERJA KEUANGAN PT KIMIA FARMA Tbk SEBELUM DAN SELAMA PANDEMI COVID-19

Setia, Rini (Unknown)



Article Info

Publish Date
30 Dec 2022

Abstract

The purpose of this study is to determine whether there is an influence of the Covid-19 pandemic on the financial performance of the company PT Kimia Farma Tbk. This research uses a quantitative descriptive approach with secondary data sources obtained from the  Indonesia Stock Exchange or the official website of PT Kimia Farma. Financial statement data for 2018-2019 is used as a reflection of before   the Covid-19 pandemic conditions, while financial statement data for 2020-2021 is used as a reflection of conditions during the Covid-19 pandemic. The performance analysis that will be used is the liquidity ratio analysis of the Current Ratio (CR) model, the leverage ratio analysis of the Debt to Equity Ratio (DER) model, the profitability ratio analysis of the Return On Asset Ratio (ROA) model, and the activity ratio analysis of the Receivable TurnOver model  (RTR). The results of this study show that there is an influence of the Covid-19 pandemic on financial performance at PT Kimia Farma Tbk. So that before the pandemic the company experienced a decline in financial performance, while during the Covid-19 pandemic there was an increase in financial performance.Keywords: Financial Statements, Financial Ratios, Financial Performance

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Journal Info

Abbrev

JAB

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ...