ANALISIS RASIO ARUS KAS DALAM MENGUKUR TINGKAT LIKUIDITAS SEBELUM DAN DIMASA PANDEMI COVID-19 PADA PT. BLUE BIRD, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2020 (KUARTAL I-III)

Abstract

This study aims to analyze and determine the company's capabilities before and during the covid-19 pandemic at PT. Blue Bird, Tbk which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2020 (Quarter I-III) in fulfilling its current obligations.

            This type of research is quantitative research with the data used is secondary data, namely the quarterly financial statements on the cash flow statements of PT. Blue Bird, Tbk before and during the 2019-2020 covid-19 pandemic which was listed on the Indonesia Stock Exchange (IDX). This study uses the method of operating cash flow ratio analysis, the ratio of cash flow coverage to interest, the ratio of capital expenditures, the ratio of total debt.

            The results of the discussion of this study are the operating cash flow ratio, capital expenditure ratio and total debt ratio are below the standard ratio, namely < 1, then the cash flow to interest coverage ratio is above the standard ratio, which is > 1. operating cash, capital expenditure ratio and total debt ratio are rejected and hypothesis testing on cash flow coverage ratio to interest is accepted.