比较电信公司在Covid-19大流行之前和之后的财务表现

Muhammad Hafizh Ryanda, Hasil dan Pembahasan
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引用次数: 1

摘要

本研究旨在确定电信公司在Covid-19大流行之前和Covid-19大流行之后的财务绩效差异。财务绩效是用几个比率来衡量的,即流动性比率、偿付能力比率和盈利能力比率。所进行的研究类型是描述性定量研究。本研究的人口为IDX上市的所有电信公司,即6家公司,样本采用便利抽样法从4家公司2019年和2020年的财务报表中收集。通过比较样本公司在新冠肺炎大流行之前和之后的流动性比率、偿付能力比率和盈利能力比率进行分析。本研究的结果表明,抽样的电信公司在Covid-19大流行期间几乎所有分析的比率都有所下降,但其财务业绩状况并未发生变化。
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Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19
This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.
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