ANALISIS KINERJA KEUANGAN PERUSAHAAN INDUSTRI FARMASI SELAMA PANDEMI COVID-19 DITINJAU DARI RASIO PROFITABILITAS (Studi Kasus pada perusahaan industri farmasi PT Kimia Farma Tbk)

Abstract

Toyyib, 2022, Analysis of the Financial Performance of Pharmaceutical Industry Companies During the Covid-19 Pandemic in terms of Profitability Ratios under the guidance of Mrs. Eka Yudhyani as supervisor I and Mrs. Zilfana as supervisor II.

The purpose of this study is to find out and analyze whether the profitability measured using Net Profit Margin, Return on assets and Return on equity has increased during the Covid 19 pandemic.

The theoretical basis of this research consists of financial management, financial statements, profitability ratios. The data collection technique was carried out using secondary data taken from financial statement data at the pharmaceutical industry company PT Kimia Farma Tbk. The analysis tool of this study used profitability financial ratio analysis which included Net profit margin, Return on assets and Return on equity.

The results of this study can be concluded that the pharmaceutical industry company PT Kimia Farma Tbk seen from the Net Profit Margin ratio, during the Covid-19 pandemic has increased. This increase was due to an increase in net profit after tax and was followed by an increase in sales every year. Then the results of this study can be concluded that the pharmaceutical industry company PT Kimia Farma Tbk seen from the ratio of Return on assets, during the Covid-19 pandemic has increased. This happened due to an increase in net profit after tax and a decrease in total assets in 2020 again increasing in 2021. The results of this study can be concluded that the pharmaceutical industry company PT Kimia Farma Tbk is seen from the ratio of Return on equity during the Covid-19 pandemic. increased. This was due to an increase in net profit after tax and also due to an increase in total equity.