Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Pasca Pandemi Covid: Studi Pada PT Indofood Consumer Branded Products (CBP) Sukses Makmur Tbk dan PT Mayora Indah Tbk yang Terdaftar di BEI

Nahril Hidayat, Anik Malikah, M. Cholid Mawardi

Abstract


This study analyzes the comparison of the financial performance of PT Indofood CBP Sukses Makmur Tbk and PT Mayora Indah Tbk after the COVID-19 pandemic using liquidity, solvency, profitability, activity, and market ratios. The method used is descriptive comparative with a qualitative approach, based on the 2022-2023 financial statements. The results showed that PT Indofood CBP experienced improved liquidity and solvency, reflecting better financial stability, while PT Mayora Indah had higher profitability as well as advantages in asset utilization effectiveness and stock attractiveness. The conclusion of this study confirms that the financial strategies implemented by each company have different impacts on their financial performance. These findings can be taken into consideration for investors in making investment decisions as well as for management in formulating more optimal financial strategies.

Keywords: Financial performance, financial ratios, manufacturing companies, post pandemic, PT Indofood CBP, PT Mayora Indah.


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