Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Pendemik Covid-19 Di Perusahaan Telkomunikasi Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Abstract

The results of comparative calculations horizontally and vertically (common size) of the company that has the highest total assets is PT Telkom Indonesia (Persero) Tbk. PT XL Axiata Tbk is a company that has the lowest use of its obligations compared to the other two companies. PT Telkom Indonesia (Persero) Tbk is a company that has the highest equity, this shows that the company is able to carry out the effectiveness of its resources. PT Telkom Indonesia (Persero) Tbk has the best performance. The company succeeded in making efficiency in terms of operating expenses so that the company was able to obtain the highest net profit, while the inefficient and effective performance was PT XL Axiata Tbk, because it did not generate profits, especially in 2018 with the largest operating loss due to high operating expenses. company business. And PT Telkom Indonesia (Persero) Tbk has the highest cost of goods sold. The results of the calculation of the liquidity ratio show that PT Telkom Indonesia (Persero) Tbk has the highest average current ratio and total asset turnover. PT Telkom Indonesia (Persero) Tbk also has the lowest debt ratio. And the highest return on investment is also owned by PT Telkom Indonesia (Persero) Tbk with 9.51 percent. This shows that the company is the most profitable in making profits compared to the other two companies.