
did not experience the impact of covid 19 due to the decreasing ratio from 2019 (before covid 19) to 2020. From the leverage side 2 ratios that have been tested and processed, namely DAR and DER, it can be concluded that from the leverage side, PT Semen Indonesia Persero Tbk. did not experience the impact of covid 19 due to the increasing ratio from 2019 (before covid 19) to 2020 (during the covid 19 pandemic). From the liquidity side of the 3 ratios that have been tested and processed, namely NWCA Ratio, Current Ratio and Quick Ratio, it can be concluded that from the liquidity side of PT Semen Indonesia Persero Tbk. Descriptive analysis here uses a thought based on a theory of financial ratio analysis on the company's financial statements in order to obtain a financial ratio that will be used to provide an overview of the company's financial performance in a predetermined period.

Where the Financial Statement data is obtained from the Indonesia Stock Exchange (BEI). by using the required data through the company's financial statements where the company's financial statements that are needed are the income statement and also the statement of financial position (balance sheet). The subject of this research was conducted at PT. companies using the basic theory of financial ratios. in 2019 - 2020 (Before and during the COVID-19 pandemic). In this study the object to be seen is financial performance with a predetermined period so that the data needed is the financial report of PT Semen Indonesia Persero Tbk. The approach and also the type of research used by the researcher is descriptive research. This makes each company carry out strategies to be able to win the existing competition, in order to continue its business or be able to maintain its survival.

In the current Covid 19 pandemic, competition in the business world is also getting tougher. Usage of the AirAsia website states your compliance of our Terms of use and Privacy policy © 2021 AirAsia Group Berhad.Fakultas Ekonomi dan Bisnis, Universitas Widyagama MalangĬovid 19, Financial Ratios, Financial Performance Abstract
