Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Bumn Dengan Bums Yang Terdaftar Di BEI Tahun 2020-2022

Fikron Achmad Al-Fansuri; Rendra Arief Hidayat

doi:10.31539/costing.v7i4.9839

Fikron Achmad Al-Fansuri Universitas Negeri Surabaya
Rendra Arief Hidayat Universitas Negeri Surabaya

DOI: https://doi.org/10.31539/costing.v7i4.9839

Keywords: Financial Performance, Profitability, Liquidity, Solvability, Activity

Abstract

The research was conducted to find the results of differences in financial performance through profitability, liquidity, solvency and activity ratios in state-owned and private pharmaceutical companies in 2020-2022, where the novelty phenomenon is the phenomenon from the time of Covid-19 to after Covid-19. Because researchers see the problem of state-owned pharmaceuticals experiencing losses while private companies experience profits with the same company size. The research used independent sample t-test and Mann Whitney U statistical tests which obtained superior BUMS pharmaceutical results compared to BUMN. The loss factors found in BUMN were losses in sales of vaccines, medical devices and vitamins in 2021-2022, this was caused by BUMN's negligence in managing production volumes and indirectly due to regulations from the Minister of Health and the President regarding the Covid-19 emergency response. The benefits that can be taken by various parties are investment considerations and consideration of the suitability of utilization and production management so that it meets expectations.

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