Financial Statement Analysis for Assessing the Company's Financial Performance Before and After the Pandemic Pharmaceutical Sector Listed on the Indonesia Stock Exchange

64 HalamanTujuan penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan pada empat perusahaan farmasi yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah pandemi virus covid 19. Jenis data yang digunakan dalam penelitian ini adalah data sekunder, yaitu sumber data penelitian yang diperoleh dan dikumpulkan peneliti secara tidak langsung melainkan dengan pihak lain. Teknik pengumpulan data dalaml penelitian ini adalah teknik dokumentasi. Dalam penelitian ini, peneliti menggunakan uji paired samples T-Test sebagai alat untuk mengi hipotesis dalam penelitian ini. Berdasakan hasil uji samples T-Test, kinerja keuangan PT Kalbe Farma Tbk. berdasarkan rasio likuiditas melalui perhitungan lancar dan rasio cepat mengalami penurunan yang signifikan. Kinerja keuangan PT Kalbe Farma berdasarkan rasio solvabilitas melalui perhitungan debt to asset ratio dan debt to equity ratio mengalami peningkatan yang signifikan. Kinerja keuangan PT Kalbe Farma Tbk. berdarkanrasio aktivitas melalui perhitungan total asset tunover mengalami penurunan yang signifikan. Kinerja keuangan PT Pyridam Farma Tbk. berdarkan io profitabilitas melalui perhitungan return on investment mengalami peningkatan yang signifikan dan berdasarkan perhitungan return on Equity PT Indofarma Tbk. mengalami penurunan yang signifikan. This study aims to find out how the financial performance of four pharmaceutical companies listed on the Indonesia Stock Exchange before and after the COVID-19 virus pandemic. The type of data used in this study is secondary data, which is a source of research data obtained and collected by researchers indirectly but with other parties. The data collection technique in this study is a documentation technique. In this study, researchers used the paired samples T-Test as a tool to wheeze hypotheses in this study. Based on the results of the T-Test samples test, the financial performance of PT Kalbe Farma Tbk. based on the liquidity ratio through current calculations and the rapid ratio experienced a significant decline. The financial performance of PT Kalbe Farma based on the solvency ratio through the calculation of debt to asset ratio and debt to equity ratio has increased significantly. The financial performance of PT Kalbe Farma Tbk. based on activities through the calculation of total turnover assets has decreased significantly. The financial performance of PT Pyridam Farma Tbk. based on profitability through the calculation of return on investment has increased significantly and based on the calculation of return on Equity PT Indofarma Tbk. has decreased significantly