Analisis Perbedaan Likuiditas, Profitabilitas Dan Solvabilitas Sebelum Dan Saat Pandemi Covid-19 PT. Asia Sejahtera Mina Tbk Tahun 2018-2019

Authors

  • Chrischika Lovei Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Moh. Hudi Setyobakti Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Agus Salim Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords:

Liquidity, Profitability and Solvency

Abstract

This study aims to determine the comparison of liquidity, profitability and solvency before and during the Covid-19 pandemic at PT. Asia Sejahtera Mina Tbk 2018-2019. The financial ratios used in this research are Current Ratio, Return On Assets, and Debt to Equity Ratio. This study uses a descriptive method by using secondary data analysis in the form of financial statements for the 2018-2019 period. The analytical technique used in this study is to calculate and compare manually by looking at the data that has been taken previously. The results of data analysis show that there are differences before and during the pandemic in the solvency ratio as measured by the Debt to Equity Ratio. And there is no difference before and during the pandemic in the liquidity ratio as measured by the Current Ratio and profitability as measured by Return On Assets.

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Published

2023-06-09

Issue

Section

Articles