文章基本信息

标题：Corporate Financial Performance in the COVID-19 Pandemic
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作者：Annisa Wantri Fajriyanti ; Wiyarni Wiyarni
期刊名称：American Journal of Industrial and Business Management
印刷版ISSN：2164-5167
电子版ISSN：2164-5175
出版年度：2022
卷号：12
期号：1
页码：35-57
DOI：10.4236/ajibm.2022.121004
语种：English
出版社：Scientific Research Publishing
摘要：The purpose of this study was to determine the condition of the company’s financial performance during the COVID-19 pandemic measured by the ratio of liquidity, solvency, profitability, and activity. The type of data used in this research is secondary data including financial reports in consumer goods companies in the food & beverage sub-sector, pharmaceutical companies, and telecommunications companies listed on the Indonesia Stock Exchange (IDX) in 2020. The financial report data is processed using the finance ratios including liquidity ratios (current ratio, quick ratio), solvency ratio (Debt to Assets Ratio, Debt to Equity Ratio), activity ratios (Fixed Assets Turnover, Total Assets Turnover Ratio), and profitability ratios (Gross Profit Margin, Return on Equity), Return on Investment). Then draw conclusions from that ratio analysis, and make further analyses. From the research results obtained by PT. Indofood CBP Sukses Makmur based on the liquidity ratio, the solvency ratio is declared good, the activity ratio and the profitability are declared less efficient and optimal, but the GPM is declared good. Then the financial performance of PT. Telekomunikasi Indonesia based on the liquidity ratio is stated to be not good, the solvency ratio is stated to be quite good, the activity ratio seen from the FATO and TATO analysis is stated to be not good enough and less efficient, based on the profitability ratio GPM is declared good, while the ROE and ROI are stated to be less efficient and not optimal. Furthermore, the financial performance of PT. Kalbe Farma Tbk based on the liquidity ratio is declared good, solvency is declared good enough, activity is declared not good or efficient, profitability as seen from the GPM analysis is declared good but ROE and ROI are declared less efficient.
关键词：COVID-19Liquidity RatioSolvency RatioActivity RatioProfitability Ratio