ANALISIS KINERJA KEUANGAN PT WASKITA KARYA (PERSERO) TBK SEBELUM DAN SELAMA PANDEMI COVID-19
-
Rakhmat Hadi Sucipto(1*)
Program Studi Administrasi Bisnis, Fakultas Ekonomi dan Bisnis Universitas Bina Sarana Informatika, Jakarta - Indonesia
(*) Corresponding Author
Abstract
The Covid-19 pandemic has had a broad impact on the Indonesian economy, including the construction sector. Many projects were delayed due to the company's funding difficulties. PT Waskita Karya (Persero) Tbk as one of the companies engaged in the construction sector was also affected by the pandemic, indicated by declining financial performance. This study aims to determine the financial performance of PT Waskita Karya before and during the pandemic and to examine the company's financial ratios. The study used descriptive research methods with a quantitative approach. The data comes from internal companies and the Indonesia Stock Exchange. By using the secondary data, the analysis focuses on the current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets, and return on equity. The results showed that several indicators of PT Waskita Karya (Persero) Tbk's financial performance were affected by the Covid-19 pandemic. In terms of liquidity, the current ratio and the quick ratio differ significantly before and during the pandemic. The solvency ratio, both the debt to assets ratio and the debt to equity ratio, were not significantly different before and during the pandemic. In profitability ratios, return on assets and return on equity are both significantly different between before and during the pandemic.
Keywords: Covid-19 pandemic, Financial Performance, Financial Ratios
Downloads
References
Amir, A., Junaidi, & Yulmardi. (2009). Metodologi Penelitian Ekonomi dan Penerapannya. Bogor: IPB Press.
Bendre, P. M. (2016). Principle of Management. Dilip Rajbhar.
Bougie, R., & Sekaran, U. (2016). Research Methods For Business: A Skill Building Approach. Wiley.
BPS. (2021). Pertumbuhan Ekonomi Indonesia Triwulan IV-2020 No. 13/02/Th. XXIV, 5 Februari 2021. Jakarta.
Brigham, E. F., & Ehrhardt, M. C. (2008). Financial Management: Theory and Practice. South-Western/Thomson Learning.
Darminto, D. P. (2011). Analisis Laporan Keuangan: Konsep dan Aplikasi. Yogyakarta: AMP YKPN.
Esomar, M. (2021). Analisa Dampak Covid-19 terhadap Kinerja Keuangan Perusahaan Pembiayaan di Indonesia. Jurnal Bisnis, Manajemen, Dan Ekonomi, 2(2), 22–29.
Esomar, M. J. F., & Christianty, R. (2021). Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI. JKBM (Jurnal Konsep Bisnis Dan Manajemen), 7(2), 227–233.
Fahmi, I. (2014). Analisis Laporan Keuangan. Bandung: Alfabeta.
Fernando, J. (2022). Debt-to-Equity (D/E) Ratio. Retrieved April 17, 2022, from https://www.investopedia.com/terms/d/debtequityratio.asp
Graham, B., & Meredith, S. (1998). The Interpretation of Financial Statements: The Classic 1937 Edition. HarperCollins.
Hanafi, M. M., & Halim, A. (2014). Analisis Laporan Keuangan (Edisi Keem). Yogyakarta: UPP STIM YKPN.
Harahap, S. S. (2018). Analisis Kritis atas Laporan Keuangan. Depok: PT. RajaGrafindo Persada.
Hery, S. M. (2018). Analisis Laporan Keuangan, Pendekatan Rasio Keuangan. Yogyakarta: CAPS.
Jati, A. W., & Jannah, W. (2022). Analisis Kinerja Keuangan Perusahaan Sebelum Pandemi dan Saat Pandemi Covid-19. Jurnal Akademi Akuntansi, 5(1).
Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: RajaGrafindo Persada.
Kemnaker. (2020). Survei Kemnaker : 88 Persen Perusahaan Terdampak Pandemi Covid-19. Retrieved April 16, 2022, from https://kemnaker.go.id/news/detail/survei-kemnaker-88-persen-perusahaan-terdampak-pandemi-covid-19
Lowardi, R., & Abdi, M. (2021). Pengaruh Pandemi COVID-19 terhadap Kinerja dan Kondisi Keuangan Perusahaan Publik Sektor Properti. Jurnal Manajerial Dan Kewirausahaan, 3(2), 463–470.
Munawir, S. (2021). Analisa Laporan Keuangan. Yogyakarta: Penerbit Liberty.
Rao, P. S. (2017). Business Policy and Strategic Management. HIMALAYA Publishing House.
Riyanto, B. (2010). Dasar-Dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Sartono, R. A. (2011). Manajemen Keuangan (Teori dan Aplikasi). Yogyakarta: BPFE.
Sembiring, L. J. (2021). Sad! 30 Juta UMKM Gulung Tikar Karena Corona. Retrieved April 16, 2022, from https://www.cnbcindonesia.com/news/20210326144212-4-233127/sad-30-juta-umkm-gulung-tikar-karena-corona
Sjahrial, D. (2012). Pengantar Manajemen Keuangan. Jakarta: Mitra Wacana Media.
Sudana, I. M. (2019). Manajemen Keuangan Teori dan Praktik. Airlangga University Press.
Wahlen, J. M., Baginski, S. P., & Bradshaw, M. T. (2011). Financial Reporting, Financial Statement Analysis, and Valuation: A Strategic Perspective. South-Western Cengage Learning.
Waskita_Karya. (2021). Laporan Keuangan Konsolidasian untuk Tahun-Tahun yang Berakhir 31 Desember 2020 dan 2019. Jakarta.
Weil, R. L., Schipper, K., & Francis, J. (2014). Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning.
Xu, M., Fralick, D., Zheng, J. Z., Wang, B., Tu, X. M., & Feng, C. (2017). The differences and similarities between two-sample t-test and paired t-test. Shanghai Archives of Psychiatry, 29(3), 184.
