Özet:

The purpose of this research is to find out how non-current liabilities are reported and analyzed. Due to the Covid-19 pandemic, airline business suffered considerable losses, especially to PT Garuda Indonesia, Tbk. Noncurrent liabilities, also called long-term liabilities or long-term liabilitys, are long-term financial obligations listed on a company’s balance sheet. These liabilities have obligations that become due beyond twelve months in the future, as opposed to current liabilities which are short-term liabilitys with maturity dates within the following twelve month period. Liability policy is proxied using short-term liability, long-term liability, and total liability. Meanwhile, financial performance is proxied using Return On Equity (ROE). This study tested the debit to total assets ratio, the ratio of total financial liability to equity (X) and the time interest earned ratio.

Anahtar Kelimeler: