use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal) and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal. include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially). retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article. for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting. make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use. As an author you (or your employer or institution) may do the following: Retained Rights/Terms and Conditions of Publicationġ. Keywords: Financial Performance, Pharmaceutical Companies, Covid-19 Article Details before the pandemic or during the pandemic. also the same, there are significant differences based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The results of this study indicate that there are significant differences in PT. obtained from the official website of the Indonesia Stock Exchange (IDX), namely Then processed using the SPSS Version 16.0 application and the test used in this study is a comparative test, namely the Wilcoxon Sign Test. Data collection techniques used are documentation techniques on financial reports published by PT. This type of research is quantitative research with secondary data analysis and uses a comparative approach method. before the pandemic and during the covid-19 pandemic. This study aims to determine whether there are differences in the financial performance of PT. 6) Total assets turnover Margin has increased in 2014, 20 and experienced an decreased in 20.The Covid-19 pandemic has an impact on the economic sector which has resulted in companies experiencing a decline in financial performance. 5) Inventory turnover has increased in 20 and experienced an decreased in 2014, 20. 4) Receivable Turnover has increased in 20 and experienced an decreased in 2014, 20. 3) Return On Investment has increased in 2013, 20 and 20. 2) Net Profit Margin has increased in 2013, 20 and experienced an decreased in 20. 
The results of this study indicate : 1) Gross Profit Margin has increased in 20 and experienced an decreased in 2014, 20. And activity ratio which consists of Receivable Turnover, Inventory turnover and Total assets turnover. The analytical tool used is profitability ratio which consists of Gross Profit Margin, Net Profit Margin dan Return On Investment. The basic theory used is Financial management means planning, oganizng, directing and controlling the financial activtiies such as procurement and utilization of funds of the enterprise, it means applying general management principles to financial resources of the enterprise.
Astra Otoparts Tbk period 2013-2017 is measured from activity ratio consisting of Receivable Turnover, Inventory turnover and Total assets turnover. Astra Otoparts Tbk period 2013-2017 is measured from profitability ratio consisting of Gross Profit Margin, Net Profit Margin and Return On Investment.
This study aims to determine : 1) the financial performance of PT.
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