ANALISIS KINERJA KEUANGAN PT CHAROEN POKPHAND INDONESIA TBK
Alvin Setiawan Bambang, Fatkhiyah Rohmah, S.P., M.Sc.; Dr. Jamhari, S.P., M.P.,
2024 | Skripsi | SOS.EK. PERTANIAN (AGROBISNIS)
Penelitian ini
bertujuan untuk mengetahui kinerja dan tren kinerja keuangan PT Charoen
Pokphand Indonesia Tbk dari aspek likuiditas, solvabilitas dan profitabilitas
serta perbedaan kinerja keuangan PT Charoen Pokphand Indonesia Tbk 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 Charoen Pokphand Indoensia Tbk selama periode 2017-2022.
Hasil penelitian menunjukan bahwa rasio likuiditas (Current Ratio, Quick
Ratio, dan Cash Ratio) PT Charoend Pokphand Indoensia Tbk mengalami
penurunan. Rasio solvabilitas (Debt to Assets Ratio dan Debt to
Equity Ratio) mengalami peningkatan.
Rasio profitabilitas (Return on Assets, Gross Profit Margin, Operating
Profit Margin, dan Net Profit Margin) mengalami peningkatan. Kinerja keuangan perusahaan
tampil lebih baik pada periode 2017-2019. Rasio keuangan yang menunjukan
perbedaan rata-rata secara non signifikan antara periode sebelum dan selama
pandemi Covid-19 dengan periode selama pandemi Covid-19 adalah Current Ratio, Quick Ratio, Cash Ratio,
RoA, GPM, dan OPM. Kesimpulannya PT Charoen Pokphand Indonesia Tbk
berkinerja lebih baik sebelum pandemi Covid-19 (2017-2019).
This research aims
to analyze trends of financial peformance of PT Charoen Pokphand Indonesia Tbk
from the aspects of liquidity, solvability and profitability as well as
differences in the financial performance of PT Charoen Pokphand Indonesia Tbk
before and during the Covid-19 pandemic. The type of research used is
descriptive research using a quantitative approach. The data used is secondary
data sourced from the financial reports of PT Charoen Pokphand Indonesia Tbk
during the 2017-2022 period. The research results show that the liquidity
ratios (Current Ratio, Quick Ratio and Cash Ratio) of PT Charoend Pokphand
Indonesia Tbk have decreased. Solvency ratios (Debt to Assets Ratio and Debt to
Equity Ratio) have increased. Profitability ratios (Return on Assets, Gross
Profit Margin, Operating Profit Margin, and Net Profit Margin) have increased.
The company's financial performance performed better in the 2017-2019 period.
Financial ratios that show non-significant average differences between the
period before and during the Covid-19 pandemic and the period during the
Covid-19 pandemic are the Current Ratio, Quick Ratio, Cash Ratio, RoA, GPM, and
OPM. In conclusion, PT Charoen Pokphand Indonesia Tbk performed better before
the Covid-19 pandemic (2017-2019).
Kata Kunci : kinerja keuangan, likuiditas, solvabilitas, profitabilitas