ANALISIS EVALUASI TINGKAT KESEHATAN KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN BUMN BIDANG KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE (2019-2021)

Abstract

This study aims to determine the level of financial health of BUMN construction companies listed on the Indonesia Stock Exchange (IDX) before and during the covid-19 pandemic for the 2019-2021 period based on the Decree of the Minister of BUMN No. Kep-100 / MBU / 2002: KEP-100/MBU/2002.

This study uses an analytical tool in the form of financial ratio analysis based on the Decree of the Minister of SOEs No. KEP-100 / MBU / 2002 on the aspect of financial ratios: KEP-100 / MBU / 2002 on financial aspects consisting of 8 indicators: ROE, ROI, Cash Ratio, Current Ratio, collection periods, inventory turnover, total asset turnover, and Ratio of Own Capital to Total Assets.

The results of this study indicate that the level of financial health of state-owned construction companies listed on the IDX before the covid-19 pandemic in 2019 and during the covid-19 pandemic in 2020-2021 based on the Decree of the Minister of BUMN No. KEP-100 / MBU / 2002 obtained a less healthy predicate with the 2019 BBB category, 2020 B and 2021 BB, thus the hypothesis is rejected: KEP-100 / MBU / 2002 obtained an unhealthy predicate with the 2019 BBB category, 2020 B and 2021 BB.