COMPARATIVE ANALYSIS OF INDOFOOD CBP'S CASH FLOW BEFORE AND DURING COVID-19
DOI:
https://doi.org/10.61912/lajonga.v2i1.145Keywords:
Covid-19, Cash Flow Ratio, Cash Flow Report, Financial Performance, Financial ReportAbstract
Covid-19 is a virus that has a high transmission rate. The emergence of Covid-19 in March 2020 caused its negative impact to be felt by many people in the world, including Indonesia. One of the impacts is the economy of PT. Indofood CBP Successfully Prosperous. This research aims to analyze the comparison of cash flows of PT. Indofood Before and During Covid-19. The research design used is comparative with quantitative secondary data. The data collection method is documentation. The documents used are official documents in the form of company financial reports. The ratio used to measure financial performance is the cash flow ratio. This research uses normality tests and hypothesis testing. If the distribution is normal then the Paired Sample T-Test is used and if the distribution is not normal then the Wilcoxon Signed Rank Test is used. The research results show that the cash flow ratio in the company PT. Indofood CBP Sukses Makmur in the period before and during Covid-19 did not experience significant changes or there were no differences before and during Covid-19, so the hypothesis is rejected.
References
Ardhana, N. M. (2022). Analisis Laporan Arus Kas PT Gudang Garam Tbk Sebelum dan Selama Pandemi Covid-19.
Fauzy, A. R. (2022). Analisis Cash Flow PT. Erajaya Swasembada Tbk. Sebelum dan Semasa Pandemi Covid-19.
Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan.
Irmawati. (2023). Analisis Perbandingan Arus Kas Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Burrsa Efek Indonesia. 12(2), 570–576.
Komang Yulan Surmadewi, et all. (2019). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6, 567. https://doi.org/10.24843/eeb.2019.v08.i06.p03
Normasyhuri, et all. (2022). Fenomena gejolak ekonomi pada sektor perdagangan dan sektor pariwisata : studi perbandingan sebelum dan selama COVID-19. 17(1), 181–188.
Rika Utari, L. S. (2022). Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Pt. Wijaya Karya Beton. Jurnal Akuntansi Dan Manajemen Bisnis, 2(2), 41–54. https://doi.org/10.56127/jaman.v2i2.180
