ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA TBK DALAM MASA PANDEMI COVID 19

The purpose of this study was to analyze the company's performance in terms of the ratio of liquidity, solvency and profitability at the company PT. Hanjaya Mandala Sampoerna Tbk for the period 2019-2020.The theoretical basis used in this research is financial management, especially liquidity, solvency and profitability ratios. The analytical tools used are current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets and return on equity.The results of research on the financial performance of PT. Hanjaya Mandala Sampoerna Tbk in 2020 compared to 2019 in terms of the liquidity ratio, the current ratio has decreased, the decline was due to a decrease in current assets and an increase in short-term debt. Financial, the liquidity ratio, the quick ratio has decreased. The decrease was due to a decrease in current assets without taking into account inventories and an increase in short-term debt. the solvency ratio, the debt to asset ratio has decreased. The decrease was due to a decrease in total assets and an increase in total debt. the debt to equity ratio solvency has decreased. The decline was caused by a decrease in total equity and an increase in total debt. profitability ratios, return on assets has decreased. The decline occurred in net income and total assets, the profitability ratio return on equity has decreased. The decline occurred in net income and total equit