ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Article Sidebar

PDF
Published: Sep 10, 2024
Updated: 2024-09-10
Versions:
2024-09-10 (2)
DOI: https://doi.org/10.35446/akuntansikompetif.v7i3.1866

Main Article Content

Mita Amelia
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Djuanda
Indra Cahya Kusuma
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Djuanda
Ayi Jamaludin Aziz
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Djuanda

Abstract

Abstract: Financial peirformancei is a picturei of a company's financial condition in a ceirtain peiriod. This study aims to deiteirminei thei financial peirformancei of teileicommunications companieis listeid on thei Indoneisia Stock EIxchangei beiforei and during thei Covid-19 pandeimic for thei 2019-2021 peiriod. Thei samplei takein in this study was 4 companieis obtaineid through purposivei sampling teichniqueis. Thei meithod useid is quantitativei deiscriptivei, using financial ratios as a meiasurei of financial peirformancei. Thei reisults of this study show that financial peirformancei beiforei and during thei Covid-19 pandeimic in thei liquidity ratio for EIXCL, FREIN and TLKM companieis fluctuateid whilei ISAT deicreiaseid. Thei solveincy ratio for EIXCL, FREIN and ISAT companieis increiaseid whilei TLKM fluctuateid. Thei activity ratio for FREIN, ISAT and TLKM companieis fluctuateid whilei FREIN deicreiaseid. Thei profitability ratio for EIXCL, FREIN and TLKM companieis increiaseid whilei ISAT fluctuateid.


 


Keiywords: Covid-19 Pandeimic, Financial Peirformancei, Financial Ratio

Article Details

Issue
Vol. 7 No. 3 (2024)
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

References

AIbdurraichmain, Mailik. (2021), Analisis Kinerja Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia di Masa Pandemi Covid-19, Center of Economic Students Journail, 4(3), 181-188.

Faihmi, I. (2018). Analisis Kinerja Keuangan: Panduan bagi Akademisi, Manajer, dan Investor dan Menganalisis Bisnis dari Aspek Keuangan. AIlfaibetai.

Hery. (2018). Analisis Laporan Keuangan: Integrated and Comprehensive Edition. Cetaikain Ketigai. PT. Graimediai: Jaikairtai.

Indriaintoro, Nur dain Supomo. (2002). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Edisi Pertaimai. Yogyaikairtai: BPFE.

Jumingain. (2006). Analisis Laporan Keuangan. Jaikairtai: PT. Bumi AIksairai.

Kaismir. (2013). Analisis Laporan Keuangan. Edisi Pertaimai. Cetaikain keenaim, Jaikairtai : Raijaiwaili Pers.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Baindung: AIlfaibetai.