ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH ADANYA PANDEMI COVID-19 DI INDONESIA (STUDI PADA PERUSAHAAN SUB SEKTOR KONTRUKSI BANGUNAN YANG LISTING DI BEI)
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Institusion
Universitas Jambi
Author
Salsabila, Yulia Cahya
Subject
L Education (General)
Datestamp
2023-08-07 06:30:25
Abstract :
Penelitian ini dilakukan untuk menganalisis adanya perbedaan signifikan kinerja keuangan perusahaan sub sektor konstruksi bangunan yang dilihat dari rasio keuangannya antara sebelum dan sesudah adanya pandemi covid-19 di Indonesia. Jenis penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif komparatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 15 perusahaan sebsektor konstruksi bangunan yang listing di Bursa Efek Indonesia. Metode penelitian yang dilakukan adalah membandingkan data keuangan sebelum dan sesudah adanya pandemi covid-19 di Indonesia dengan menggunakan uji beda Wilcoxon Sign Test. Hasil penelitian dengan menggunakan uji Wilcoxon Sign Test menunjukkan bahwa dari rasio keuangan yang diuji hanya rasio aktivitas (Total Asset Turnover) yang mengalami perbedaan signifkan, sedangkan pada rasio likuiditas (Current Ratio), rasio profitabilitas (Return on Assets), rasio solvabilitas (Debt to Equity Ratio), dan rasio pasar (Price Earning Ratio) tidak mengalami perbedaan signifikan antara sebelum dan sesudah adanya pandemi covid-19 di Indonesia. Kata Kunci : Pandemi Covid-19, Kinerja Keuangan Perusahaan This study was conducted to analyze the significant differences in the financial performance of the building construction sub-sector companies seen from their financial ratios between before and after the covid-19 pandemic in Indonesia. This type of research is a quantitative method with a comparative descriptive approach. The sampling technique used purposive sampling method. The sample used in this study were 15 companies in the building construction sector which were listed on the Indonesia Stock Exchange. The research method used is to compare financial data before and after the covid-19 pandemic in Indonesia by using the Wilcoxon Sign Test. The results of the study using the Wilcoxon Sign Test showed that from the financial ratios tested, only the activity ratio (Total Asset Turnover) experienced a significant difference, while the liquidity ratio (Current Ratio), profitability ratio (Return on Assets), solvency ratio (Debt to Equity Ratio), and the market ratio (Price Earning Ratio) did not experience a significant difference between before and after the covid-19 pandemic in Indonesia. Key Words : Covid-19 Pandemic, Company?s Financial Performance
Penelitian ini dilakukan untuk menganalisis adanya perbedaan signifikan kinerja keuangan perusahaan sub sektor konstruksi bangunan yang dilihat dari rasio keuangannya antara sebelum dan sesudah adanya pandemi covid-19 di Indonesia. Jenis penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif komparatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 15 perusahaan sebsektor konstruksi bangunan yang listing di Bursa Efek Indonesia. Metode penelitian yang dilakukan adalah membandingkan data keuangan sebelum dan sesudah adanya pandemi covid-19 di Indonesia dengan menggunakan uji beda Wilcoxon Sign Test. Hasil penelitian dengan menggunakan uji Wilcoxon Sign Test menunjukkan bahwa dari rasio keuangan yang diuji hanya rasio aktivitas (Total Asset Turnover) yang mengalami perbedaan signifkan, sedangkan pada rasio likuiditas (Current Ratio), rasio profitabilitas (Return on Assets), rasio solvabilitas (Debt to Equity Ratio), dan rasio pasar (Price Earning Ratio) tidak mengalami perbedaan signifikan antara sebelum dan sesudah adanya pandemi covid-19 di Indonesia. Kata Kunci : Pandemi Covid-19, Kinerja Keuangan Perusahaan This study was conducted to analyze the significant differences in the financial performance of the building construction sub-sector companies seen from their financial ratios between before and after the covid-19 pandemic in Indonesia. This type of research is a quantitative method with a comparative descriptive approach. The sampling technique used purposive sampling method. The sample used in this study were 15 companies in the building construction sector which were listed on the Indonesia Stock Exchange. The research method used is to compare financial data before and after the covid-19 pandemic in Indonesia by using the Wilcoxon Sign Test. The results of the study using the Wilcoxon Sign Test showed that from the financial ratios tested, only the activity ratio (Total Asset Turnover) experienced a significant difference, while the liquidity ratio (Current Ratio), profitability ratio (Return on Assets), solvency ratio (Debt to Equity Ratio), and the market ratio (Price Earning Ratio) did not experience a significant difference between before and after the covid-19 pandemic in Indonesia. Key Words : Covid-19 Pandemic, Company?s Financial Performance
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