KINERJA ARUS KAS PERUSAHAAN SEKTOR TRANSPORTASI DALAM MASA PENGENDALIAN PANDEMI COVID-19

Abstract Indonesia's transportation sector experienced the worst conditions during the Covid-19 pandemic in 2020. Along with the recovery of economic conditions through the Covid-19 pandemic control policy in 2021, this study was conducted to evaluate the performance of transportation sector companies during the Covid-19 pandemic control period. the. Performance appraisal is carried out according to the cash flow ratio analysis method. Purposive sampling method was determined in determining the selected companies for research. The results show that the cash flow performance of transportation sector companies has increased in terms of liquidity and solvency. On the other hand, the efficiency level has decreased.   Keywords: Cash Flow PerformanceAbstrak Sektor transportasi Indonesia mengalami kondisi yang paling terpuruk selama masa pandemi Covid-19 di tahun 2020. Seiring dengan pulihnya kondisi perekonomian melalui kebijakan pengendalian pandemi Covid-19 di tahun 2021, penelitian ini dilakukan untuk mengevaluasi kinerja perusahaan sektor transportasi dalam masa pengendalian pandemi Covid-19 tersebut. Penilaian kinerja dilakukan menurut metode analisis rasio arus kas. Purposive sampling method ditetapkan dalam menentukan perusahaan-perusahaan yang terpilih untuk diteliti. Hasil penelitian menunjukkan bahwa kinerja arus kas perusahaan sektor transportasi mengalami peningkatan dalam hal likuiditas dan solvabilitas. Namun sebaliknya, tingkat efisiensi mengalami penurunan.   Kata kunci: Kinerja Arus Ka