ANALISIS COMPARATIF PROFITABILITAS PT ASTRA INTERNATIONAL TBK SEBELUM DAN SELAMA PANDEMI COVID-19

Abstract

Every company always needs adequate financial performance to find out whether the company's financial condition is good or bad, especially regarding profitability during the Covid 19 pandemic, if the implementation of financial performance is not done properly there will be imbalances so that the company eventually goes bankrupt.

The purpose of this thesis research is to determine and analyze the profitability of PT. Astra International Tbk Before and During the Covid-19 Pandemic. On the basis of the theory of profitability in determining the results of calculations.

Researchers conducted a comparative analysis of profitability at PT. Astra International Tbk using analytical techniques, namely by comparing the profitability ratio before the COVID-19 pandemic with the profitability ratio during the COVID-19 pandemic using the variables Retrun On Assets, Retrun On Equity, and Net Profit Margin.

The result of the research states that the comparative analysis of the profitability of PT. Astra International Tbk before and during the COVID-19 pandemic experienced an increase in profits in the 3rd quarter compared to the 1st and 2nd quarters of 2020. Based on the above, it can be seen that the hypothesis proposed by the researchers was rejected, because the profitability of PT Astra International Tbk increased during the Covid 19 pandemic.