SURYA, KELLY (2021) ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN, TELEKOMUNIKASI, TRANSPORTASI, RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2020). Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan sebelum dan saat pandemi COVID-19 melalui rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas. Penelitian ini menggunakan metode purposive sampling yang menghasilkan sebanyak 105 perusahaan makanan dan minuman, telekomunikasi, transportasi, restoran, hotel, dan pariwisata yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020. Data dianalisis menggunakan paired samples t-test dan Wilcoxon signed-rank test dengan bantuan program IBM SPSS Statistics 26 dan Microsoft Excel. Hasil penelitian menunjukkan bahwa profitabilitas dan aktivitas perusahaan makanan dan minuman berbeda secara signifikan, sedangkan likuiditas dan solvabilitas tidak. Solvabilitas perusahaan telekomunikasi berbeda secara signifikan, sedangkan profitabilitas, likuiditas, dan aktivitas tidak. Profitabilitas, solvabilitas, dan aktivitas perusahaan transportasi berbeda secara signifikan, sedangkan likuiditas tidak. Profitabilitas, likuiditas, solvabilitas, dan aktivitas perusahaan restoran, hotel, dan pariwisata berbeda secara signifikan. Hasil penelitian ini dapat membantu calon investor, kreditur, dan pihak manajemen untuk mengetahui dampak pandemi COVID-19 terhadap kinerja keuangan perusahaan agar dapat mengambil keputusan yang tepat, menambah wawasan masyarakat, serta menjadi referensi bagi peneliti selanjutnya. Kata kunci: Pandemi COVID-19, Profitabilitas, Likuiditas, Solvabilitas, Aktivitas. The purpose of this research is to examine whether there is significant difference between financial performance before and during the COVID-19 pandemic through profitability, liquidity, solvency, and activity ratio. This research used purposive sampling method which resulted in 105 companies from food and beverages, telecommunication, transportation, tourism, restaurant, and hotel subsectors listed in Indonesia Stock Exchange during 2019-2020. Data were analyzed using paired samples t-test and Wilcoxon signed-rank test helped by IBM SPSS Statistics 26 and Microsoft Excel. The results indicate that the profitability and activity of food and beverages companies differ significantly, while liquidity and solvency do not. The solvency of telecommunication companies differs significantly, while profitability, liquidity, and activity do not. The profitability, solvency, and activity of transportation companies differ significantly, while liquidity does not. The profitability, liquidity, solvency, and activity of tourism, restaurant, and hotel companies differ significantly. The results of this research can help potential investors, creditors, and managers to find out the impact of the COVID-19 pandemic on firms’ financial performance so that they can make the right decisions, increase public insight, and become a reference for further researchers. Keywords: COVID-19 Pandemic, Profitability, Liquidity, Solvency, Activity.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 30 May 2022 06:24 |
| Last Modified: | 07 Aug 2023 04:22 |
| URI: | http://repository.untar.ac.id/id/eprint/35605 |
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