ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PT GARUDA METALINDO TBK

Merisa Magdalena1 Heriyanto2, Nurfitriani3

Abstract


The purpose of this study is to analyze the decline that occurred in the financial performance of PT. Garuda Metalindo Tbk between before the 2019 pandemic and during the 2020 pandemic.

Data collection techniques using literature (Library Research) and quantitative methods. Analysis of the data used in this study is the analysis of financial ratios, Current Ratio, Quick Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Net Profit Margin and Return On Equity.

The conclusion from the results of the study is that the Current Ratio, Quick Ratio has decreased in value, the company is less liquid in paying its short-term obligations during the 2020 pandemic. Profitability Ratio Net Profit Margin, Return On Equity decreased in value, the company was less able to earn profits during the 2020 pandemic. In the solvency ratio, Debt To Equity Ratio, Debt To Asset Ratio decreased in value during the 2020 pandemic.


Keywords


Covid-19,Financial Ratios,CompanyFinancial Performance

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References


Anthony Wijaya. 2020. “ Kinerja PT. Garuda Metalindo Diprediksi Merugi Tahun Ini”.

MarketNews.Id.

https://marketnews.id/market-update/2020/08/kinerja-pt-garuda metalindo-tbk- diprediksi-merugi-tahun-ini/. Diakses pada hari Selasa, 25 Mei 2021, jam 11.06.

Fahmi, Irham. 2011. Analisis Laporan Keuangan. Bandung : Alfabeta.

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Kasmir. 2019. Pengantar Manajemen Keuangan Edisi 2. Jakarta :Prenadamedia Group.


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