Kinerja Keuangan PT XYZ

FAWWAZ THAFA ARDHANA, Fatkhiyah Rohmah, S.P., M.Sc.; Dr. Ir. Lestari Rahayu Waluyati, M.P.

2022 | Skripsi | S1 EKONOMI PERTANIAN DAN AGRIBISNIS

Penelitian ini bertujuan untuk mengetahui kinerja dan tren kinerja keuangan PT XYZ dari aspek likuiditas, solvabilitas, profitabilitas, dan rasio nilai pasar serta perbedaan kinerja keuangan PT XYZ sebelum dan selama pandemi Covid-19. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan PT XYZ selama periode 2018-2021. Hasil penelitian menunjukkan bahwa rasio likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio) PT XYZ mengalami kenaikan. Rasio solvabilitas (Debt to Asset Ratio dan Debt to Equity Ratio) mengalami penurunan. Rasio profitabilitas (Return on Asset, Operating Profit Margin, dan Net Profit Margin) mengalami kenaikan dan Gross Profit Margin mengalami penurunan. Rasio Nilai Pasar (Earning Yield dan Dividen Yield) mengalami kenaikan. Kinerja keuangan perusahaan tampil lebih baik pada periode 2020-2021. Rasio keuangan yang menunjukkan perbedaan rata-rata secara signifikan antara periode sebelum pandemi Covid-19 dengan periode selama pandemi Covid-19 adalah DAR, DER, earning yield dan dividen yield. Kesimpulannya PT XYZ diuntungkan dengan harga CPO yang lebih tinggi selama periode pandemi Covid-19 (2020-2021).

This study aims to analyze trends of financial performance (liquidity, solvability, profitability, and market value) of PT XYZ and so that the difference in financial performance before and during the Covid-19 pandemic. The method used is descriptive method with quantitative approach. The type of data used is secondary data sourced from financial statements of PT XYZ during 2018-2021. The results are liquidity ratio (Current Ratio, Quick Ratio, and Cash Ratio) of PT XYZ increased. Solvability ratio (Debt to Asset Ratio and Debt to Equity Ratio) decreased. Profitability ratio (Return on Asset, Operating Profit Margin, and Net Profit Margin) increased and Gross Profit Margin decreased. Market value ratio (Earning Yield and Dividen Yield) increased. The financial performance of PT XYZ performed better during the period of 2020-2021 and DAR, DER, earning yield, and dividen yield had significant differences between before and during the pandemic. In conclusion, PT XYZ, benefitted well from the higher CPO prices during the pandemic (2020-2021).

Kata Kunci : kinerja keuangan, likuiditas, nilai pasar, profitabilitas, solvabilitas