Analisis Kinerja Keuangan pada Perusahaan PT Kalbe Farma Tbk. Sebelum dan Sesudah Covid-19
Abstract
This study aims to analyze the comparison of company financial performance at PT. Kalbe Tbk. before and after Covid-19. Financial performance in this study is calculated using financial ratios which include the liquidity ratio as measured by the quick ratio (QR), the profitability ratio as measured by return on assets (ROA), the solvency ratio as measured by the debt to equity ratio (DER), and the activity ratio as measured by total assets turn over (TATO). In this study the data used were secondary data, while the population and sample in this study were the financial statements of PT. Kalbe Farma Tbk for the 2016-2020 period which is listed on the IDX. In this study, the data analysis method used was the Independent Sample T-test, which had previously been tested for normality. Based on the tests that have been carried out, the results of data analysis show that the four ratios tested have no significant difference, so it can be concluded that there is no difference in financial performance at PT. Kalbe Farma Tbk. before and after Covid-19.
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