ANALISA LAPORAN KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID 19 PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rudy Kurniawan, Fera Damayanti

Abstract


Akibat pandemi Covid 19. pertumbuhan ekonomi pada tahun 2020 semakin terpuruk di berbagai negara dan berdampak pada perekonomian global. Aktivitas masayarakat dan aktivitas perusahaan dibatasi sebagai upaya pencegahan penyebaran virus ini. Kinerja keuangan perusahaan dan harga saham juga mengalami penurunan akibat dampak penyebaran covid 19. Penelitian ini bertujuan untuk menganalisis laporan keuangan perusahaan manufaktur sektor industri barang konsumsi sub sektor rokok, yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah terjadinya pandemi covid 19 ini. Kemudian akan dilihat kecendrungan (trend) hasil analisa tersebut untuk diambil kesimpulan apakah pandemi covid19 berdampak atau tidak berdampak pada kinerja keuangan perusahaan.. Penelitian untuk mengetahui nilai pertumbuhan penjualan, perolehan laba, rasio likuiditas, rasio solvabilitas, rasio profitabilitas perusahaan rokok yang terdaftar di Bursa Efek Indonesia berdasarkan laporan keuangan tahun 2018 dan tahun 2019 (sebelum pandemi covid 19) dan laporan Keuangan Tahun 2020 (sesudah pandemi covid 19). Hasil penelitian menunjukkan bahwa pandemi covid 19 tidak berdampak terhadap kecendrungan (trend) hasil : pertumbuhan penjualan (sales growth), perolehan laba, current ratio sebagian besar perusahaan, cash ratio debt to assets ratio. Namun pandemi covid 19 berdampak terhadap kecendrungan hasil profitabilitas perusahaan.yaitu gross margin ratio, return on investment dan return on equity.

Keywords


pandemi covid 19, laporan keuangan, rasio keuangan

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DOI: http://dx.doi.org/10.26418/jaakfe.v11i1.55200

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