Analisis Komparatif Kinerja Keuangan PT Telkom Indonesia Tbk Sebelum, Selama, dan Setelah Pandemi COVID-19: Pendekatan Rasio Keuangan dan Uji Beda Periode 2018–2023

Yulia Tantri; Vivin Noviyanti; Nadia Ashifa; Ani Kusumaningsih

doi:10.30640/ekonomika45.v13i2.6517

Authors

Yulia Tantri Universitas Pamulang
Vivin Noviyanti Universitas Pamulang
Nadia Ashifa Universitas Pamulang
Ani Kusumaningsih Universitas Pamulang

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.6517

Keywords:

COVID-19 Pandemic, Financial Performance, Net Profit Margin, Return on Assets, Return on Equity

Abstract

This study aims to analyze the comparison of the financial performance of PT Telkom Indonesia Tbk before, during, and after the COVID-19 pandemic in the 2018–2023 period. The research uses a quantitative descriptive approach with comparative analysis and difference testing using secondary data obtained from the company’s annual financial reports. Financial performance was measured using profitability ratios consisting of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results indicate that the company experienced an increase in profitability during the pandemic period due to the growing demand for digital services and telecommunications. However, after the pandemic, several profitability indicators showed a decline despite the company maintaining stable performance. The highest average ROE and NPM occurred during the pandemic period, while the highest average ROA was recorded before the pandemic. These findings indicate that PT Telkom Indonesia Tbk was able to maintain its financial performance amid economic uncertainty and digital transformation.

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