Analisis Kinerja Keuangan Perusahaan Industri Farmasi Selama Masa Pandemi Covid-19

Authors

  • Aulia Refika Zahra Universitas Pembangunan Nasional Veteran Jakarta
  • Rahmasari Fahria Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.62108/asrj.v2i2.6658

Keywords:

Covid-19, industri farmasi, kinerja keuangan, rasio keuangan

Abstract

Tujuan dari penulisan ini untuk menganalisis kinerja keuangan industri farmasi pada masa pandemi COVID-19. Analisis ini dilakukan dengan mengumpulkan data kuantitatif sekunder yang diperoleh dari laporan tahunan perusahaan industri farmasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2021. Analisis menggunakan rasio keuangan, meliputi Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, dan Rasio Aktivitas. Hasil analisis menunjukkan bahwa umumnya perusahaan farmasi milik swasta (BUMS) memiliki kinerja keuangan yang lebih baik dibandingkan dengan perusahaan farmasi milik negara (BUMN) selama masa pandemi COVID-19.

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Published

2023-09-30

Issue

Vol. 2 No. 2 (2023): ASRJ - September 2023

Section

Artikel

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Copyright (c) 2023 Aulia Refika Zahra, Rahmasari Fahria

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This work is licensed under a Creative Commons Attribution 4.0 International License.