Analisis Perubahan Laba Komersial Perusahaan Sektor Consumer Goods Sebelum Dan Saat Pandemi Covid-19

Muh. Fahreza Haqie; Nico Wahyudi; Rafika Surya Manullang; Ferry Irawan

doi:10.54957/akuntansiku.v1i3.271

Authors

Muh. Fahreza Haqie Politeknik Keuangan Negara STAN
Nico Wahyudi Politeknik Keuangan Negara STAN
Rafika Surya Manullang Politeknik Keuangan Negara STAN
Ferry Irawan Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/akuntansiku.v1i3.271

Keywords:

commercial profit and loss, consumer goods companies, Covid-19 pandemic, profitability ratio

Abstract

The Covid-19 pandemic has caused significant impact on the global economy, including Indonesia. Consumer goods companies are also affected by the decline in people's purchasing power due to the lockdown policy. This study aims to analyze changes in the commercial profits of consumer goods companies before and during the Covid-19 pandemic. Observations were made on the financial statements of three consumer goods companies, PT Indofood CBP Sukses Makmur Tbk (ICBP), PT Garudafood Putra Putri Jaya Tbk (GOOD), and PT Siantar Top Tbk (STTP) in the period of 2019 s.d. 2021. This study found that ICBP and GOOD experienced a decrease in ROA, ROE, NPM during the Covid-19 pandemic. An interesting thing was found in STTP where ROA, ROE, and NPM actually increased. The implications of this research can be used for investors in making decisions related to stock investment.

Pandemi Covid-19 telah menimbulkan dampak yang signifikan pada perekonomian global, termasuk Indonesia. Perusahaan consumer goods pun tak luput dari imbas penurunan daya beli masyarakat akibat terbatasnya aktivitas sehari-hari masyarakat. Penelitian ini bertujuan untuk menganalisis perubahan laba komersial perusahaan consumer goods sebelum dan saat pandemi Covid-19. Observasi dilakukan terhadap laporan keuangan tiga perusahaan consumer goods, yaitu PT Indofood CBP Sukses Makmur Tbk (ICBP), PT Garudafood Putra Putri Jaya Tbk (GOOD), dan PT Siantar Top Tbk (STTP) dalam periode 2019 s.d. 2021. Studi ini menemukan bahwa ICBP dan GOOD mengalami penurunan ROA, ROE, NPM pada masa pandemi Covid-19. Hal yang menarik ditemukan pada STTP di mana ROA, ROE, dan NPM justru mengalami peningkatan. Implikasi dari penelitian ini dapat digunakan bagi para investor dalam pengambilan keputusan terkait penanaman saham.

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