ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PANDEMI COVID-19

SUGANDHA, RAISSA NATASHA (2021) ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PANDEMI COVID-19. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period by purposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic. Keywords: Liquidity Ratio, Leverage Ratio, Profitability Ratio, Market Ratio. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris apakah terdapat perbedaan liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), dan market ratio (price to earnings ratio) yang signifikan sebelum dan selama pandemi COVID-19. Metode analisis data yang digunakan untuk melakukan uji beda dalam penelitian ini adalah Wilcoxon Signed-Rank Test karena data yang diuji tidak berdistribusi normal. Sampel akhir yang digunakan dalam penelitian ini adalah 94 perusahaan manufaktur go public periode 2019-2020 dengan purposive sampling. Hasil dari olah data yang telah dilakukan menunjukkan bahwa terdapat perbedaan profitability ratio (return on assets) dan market ratio (price to earnings ratio) yang signifikan sebelum dan selama pandemi COVID-19. Sebaliknya, hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan liquidity ratio (current ratio) dan leverage ratio (debt to equity ratio) yang signifikan sebelum dan selama pandemi COVID-19. Kata Kunci: Liquidity Ratio, Leverage Ratio, Profitability Ratio, Market Ratio

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 08:55
Last Modified:	31 May 2022 08:55
URI:	http://repository.untar.ac.id/id/eprint/35732

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