Analisis Rasio Profitabilitas Dan Rasio Likuiditas Terhadap Kinerja Keuangan Pada Perusahaan Maskapai Penerbangan Yang Terdaftar Di BEI Tahun 2020-2022

ABSTRACT

Analysis of Profitability Ratios and Liquidity Ratios on Financial Performance in Airline Companies Listed on the IDX
2020-2022

Yogi Setya Dharmajati
20441810

An airline company is a company that operates in the field of aviation services for passengers or goods. The performance of airline companies is greatly influenced by natural and non-natural situations and conditions. In 2020-2022, airline companies registered on the IDX experienced unstable financial conditions, this was caused by non-natural disasters, namely the Covid-19 pandemic. This has an impact on losses for several airline companies listed on the IDX in 2020-2021.
This research aims to analyze the financial performance of airline companies based on profitability ratios (net profit margin, return on assets, return on equity) and liquidity ratios (current ratio, quick ratio, cash ratio). The data used in this research is secondary data using quantitative descriptive data analysis methods. The population in this research is the financial reports of airline companies listed on the IDX for 2020-2022. This research uses a saturated sampling technique in its sampling technique.
The results of the research show that the company's NPM, ROA and ROE ratios tend to be at negative values, so the ratio results also tend to be below the standard profitability ratio, while the company's current ratio, quick ratio and cash ratio are at positive values, but the ratio results positive in this company also tends to be below the standard liquidity ratio. Obtaining a ratio that is below standard indicates the company's financial performance is poor and unsatisfactory.
Keywords: Profitability, Liquidity, Net Profit Margin, Return On Assets, Return On Equity, Current Ratio, Quick Ratio, Cash Ratio