ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT. BOGA MULIA RAYA TBK

Putri Yustia1 Heriyanto2, Daury Rahadian Sriandanda ³

Abstract


The purpose of this study to determine and analyze the financial performance of PT. Boga Mulia Raya Tbk in 2019-2020 as measured by the liquidity ratio (current ratio and quick ratio),

solvency ratio (debt to asset ratio and debt to equity ratio), profitability ratio (return on equity and net profit margin), and ratio activities (total asset turnover and working capital turnover).

The theoretical basis used in this research is management accounting. The analytical tools used are current ratio and quick ratio for liquidity ratio, debt to asset ratio and debt to equity ratio for solvency ratio, return on equity and net profit margin for profitability ratio, and total asset turnover and working capital turnover for activity ratio.

The results show that the current ratio has increased by 6% and the quick ratio is 9%, the debt to asset ratio has increased by 0.1% and the debt to equity ratio has increased by 0.2%, the return on equity has increased by 4.94%. and a net profit margin of 3.41%, total asset turnover decreased by 0.14 times and working capital turnover by 0.32 times

Keywords


Financial performance, Liquidity ratio, solvency, profitabolity, and activity

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