PENGARUH PANDEMI COVID-19 TERHADAP PROFITABILITAS DIMODERASI PENDAPATAN

JUNAIDI, MARIA JESSICA (2021) PENGARUH PANDEMI COVID-19 TERHADAP PROFITABILITAS DIMODERASI PENDAPATAN. Skripsi thesis, Universitas Tarumanagara.

[img] Text
Vincentius Calvin Julianto 125180073 JA.pdf
Download (321kB)

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan ROA perusahaan barang konsumsi antara periode sebelum dan saat pandemi COVID-19, serta mengetahui pengaruh pandemi COVID-19 terhadap Return On Asset (ROA) dengan dimoderasi oleh pendapatan. Populasi penelitian meliputi seluruh perusahaan sektor barang konsumsi periode 2019-2020 yang terdaftar di BEI dan sampel sebanyak 56 perusahaan yang diperoleh dari metode purposive sampling. Tahun 2019 mewakili periode sebelum pandemi dan tahun 2020 mewakili periode pandemi. Penelitian ini menggunakan analisis regresi moderasi dan wilcoxon sign rank test. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang bersifat negatif dan signifikan antara ROA sebelum pandemi COVID-19 dengan ROA selama masa pandemi. Hasil penelitian ini juga membuktikan bahwa variabel revenue tidak mampu memoderasi pengaruh pandemi COVID-19 terhadap ROA. Kata Kunci: COVID-19, ROA, Pendapatan This study was conducted to determine whether there are difference in ROA between the period before and during the COVID-19 pandemic, and to determine the effect of the COVID-19 pandemic on ROA moderated by revenue. The research population includes all consumer goods companies for the 2019-2020 period listed on IDX and sample of 56 companies obtained from purposive sampling method. The year 2019 represents the period before pandemic and 2020 represents pandemic period. This study uses moderated regression analysis and the Wilcoxon sign rank test. The results of this study indicate that there is a negative and significant difference between ROA before and during the pandemic. The results of this study also prove that revenue isn’t able to moderate the effect of the COVID-19 pandemic on ROA. Keywords: COVID-19, ROA, Revenue

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 31 May 2022 02:36
Last Modified: 26 Jul 2023 07:51
URI: http://repository.untar.ac.id/id/eprint/35669

Actions (login required)

View Item View Item
Repository UNTAR is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.