Liquidity Analysis Before and During the Covid-19 Pandemic

Authors

  • R. Susanto Hendiarto Widyatama University
  • Rafli Fauzan Widyatama University

Keywords:

Cash Ratio, Quick Ratio, Current Ratio

Abstract

This study aims to explore the liquidity trends of banking companies with case study of PT Bank Mandiri Tbk, before and during COVID-19 pandemic. This study discusses three proxies, namely: Cash Ratio, Quick Ratio and Current Ratio. The techniques used in this research are verification and descriptive with a quantitative approach, so the research techniques used an explanatory survey methods and descriptive survey methods. In this research, as an object with the population framework. The type of data used is secondary data and collected techniques used a library research (library research) and field research (field research). By using SPSS statistical program, where the results showed that Cash Ratio, Quick Ratio and Current Ratio still increased before the COVID-19 pandemic and decreased during the COVID-19 pandemic. Based on this research, the company used as a case study is still limited on banking company of PT Bank Mandiri Tbk which is listed on Indonesia Stock Exchange. So further research must be carried out using a different research sample with a longer observation period, so it is hoped that the results obtained can be generalized.

Downloads

Download data is not yet available.

References

Abror, M. (2021). Implementation of Maqashid Sharia and Islamic Corporate Social Reponbility in Production Ethics. Implementasi Manajemen & Kewirausahaan, 1(2), 93-114.

Agnes Sawir, (2010). Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan, Cetakan Keenam, PT. Gramedia Pustaka Utama, Jakarta.

Agus, Sartono. (2011). Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE.

Brigham and Houston. (2010). Fundamentals of Financial Management. Jakarta: Salemba Empat.

Effendi, Usman. (2014). Principal of Management. Rajawali Pers: Jakarta.

Fahmi, I. (2013). Financial Statement Analysis. Bandung: Alphabeta.

Kasmir. (2012), Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

Latifi, M. A., Nikou, S., & Bouwman, H. (2021). Business model innovation and firm performance: Exploring causal mechanisms in SMEs. Technovation, 107, 102274. https://doi.org/10.1016/j.technovation.2021.102274

Lumenta, M., Gamaliel, H., & Latjandu, L. D. (2021). Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum Dan Saat Pandemi Covid-19. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. Vol 9. No.3., Hal.341-354.

Mahardhika, P. A., & Marbun, D. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. WIDYAKALA JOURNAL: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY, 3, 23-28.

Munawir. (2014). Financial Statement Analysis. Yogyakarta: Liberty.

Musthafa. (2017). Manajemen Keuangan. Yogyakarta: CV. Andi Offset.

James C. Van Horne, dan John M. Wachowicz, Jr. (2014). Primsip-prinsip Manajemen Keuangan (Fundamentals of Financial Management). Edisi 13. Buku 2. Jakarta: Salemba Empat.

Sari, D. W. (2021). ANALYSIS OF THE EFFECT OF THE LIQUIDITY RATIO ON FINANCIAL PERFORMANCE IN. MULTI BINTANG INDONESIA TBK. International Journal of Global Accounting, Management, Education, and Entrepreneurship, 1(2), 78-89.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

Tudose, M. B., Rusu, V. D., & Avasilcai, S. (2022). Financial performance–determinants and interdependencies between measurement indicators. Business, Management and Economics Engineering, 20(1), 119-138. https://doi.org/10.3846/bmee.2022.16732

Türegün, N. (2022). Financial performance evaluation by multi-criteria decision-making techniques. Heliyon, 8(5). https://doi.org/10.1016/j.heliyon.2022.e09361

Downloads

Published

2024-01-17

How to Cite

Hendiarto, R. S., & Fauzan, R. (2024). Liquidity Analysis Before and During the Covid-19 Pandemic. Jurnal Ekonomi, 13(01), 730–739. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/3550