Main Article Content
Abstract
Abstract-- This study aims to determine the financial performance of state-owned companies in the building construction sector which were listed on the Indonesia Stock Exchange before and during the Covid-19 Pandemic. The analytical tool used is based on the Decree of the Minister of State-Owned Enterprises Number: Kep-100/Mbu/2002 Concerning the Soundness Rating of State-Owned Enterprises. The research data was taken from the financial reports of all SOEs in the building construction sector which were listed on the Indonesia Stock Exchange in 2018 and 2019 (before Covid-19) and 2020 and 2021 (during Covid-19). The results of the financial performance analysis of 4 (four) SOEs in the Building Construction Sector listed on the IDX show that the average financial performance before Covid-19 was better than during Covid-19.
Key words : Financial performance, BUMN, Covid-19
Abstrak— Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan BUMN bidang konstruksi Bangunan yang listed di Bursa Efek Indonesia sebelum dan selama Pandemi Covid-19. Alat Analisis yang digunakan mendasarkan pada Keputusan Menteri Badan Usaha Milik Negara Nomor : Kep-100/Mbu/2002
Tentang Penilaian Tingkat Kesehatan Badan Usaha Milik Negara. Data penelitian diambil dari laporan keuangan seluruh BUMN bidang Konstruksi bangunan yang listed di Bursa Efek Indonesia tahun 2018 dan 2019 ( sebelum Covid-19) serta 2020 dan 2021( Selama covid-19). Hasil analisis kinerja keuangan terhadap 4 (empat) BUMN Bidang Konstruksi Bangunan yang listed di BEI menunjukkan bahwa rata-rata kinerja keuangan sebelum covid-19 lebih baik di bandingkan selama covid-19.
Kata kunci : Kinerja keuangan, BUMN, Covid-19