Firdaus Hamta, R. Hasibuan, Muhammad Ikhlash, Bayu Efendi, Praida Hansyah, Ade Parlaungan Nasution
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引用次数: 0
摘要
本研究的目的是探讨2017-2020年在印度尼西亚证券交易所注册的制造公司的财务绩效。财务绩效调查的重点是盈利能力、活动性和流动性的比率。这项研究是由Supreme Cable Manufacturing and Commerce、Sky Energy Indonesia和Satnusa Persada进行的。为了实现这一目标，在电子和电缆分行业制造单位采用了定量描述方法。研究发现，2020年新冠肺炎疫情开始时，该公司的财务业绩好于2017-2019年疫情前。据披露，2019年利润率下降，2017年和2019年受资本影响，2020年上升。由于利用资产产生利润的应收账款周转率，2019年和2020年的活动比率有所改善。2020年流动性比率相对较好，平均比之前好2倍。而在2017年至2019年，结果显示平均值低了两倍。
ANALYSIS OF FINANCIAL PERFORMANCE: A STUDY ON MANUFACTURING COMPANIES IN INDONESIA BEFORE AND AT THE BEGINNING OF THE COVID-19 PANDEMIC
The objective of this research was to explore the financial performance of manufacturing companies that registered on the Indonesia Stock Exchange in 2017-2020. The focuses of financial performance investigated were the ratio of profitability, activity and liquidity. The research was conducted at Supreme Cable Manufacturing and Commerce, Sky Energy Indonesia, and Satnusa Persada. A quantitative descriptive method was adopted in the electronics and cable sub-sector manufacturing unit to achieve the objective. The research found that the company's financial performance at the beginning of the Covid-19 pandemic in 2020 was better than before the pandemic in 2017-2019. It was revealed that the profitability ratio fell in 2019, which was influenced by capital in 2017 and 2019 and increased in 2020. The activity ratio improved in 2019 and 2020 due to receivables turnover in utilizing assets to generate profit. The liquidity ratio was relatively good in 2020 by the average value of 2 times better than before. While in 2017 to 2019, the results showed that the average value was two times lower.
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