Febiyanti, Angel (2023) ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI BEI. Skripsi thesis, Fakultas Ekonomi dan Bisnis.
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Abstract
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengevaluasi perbedaan kondisi keuangan perusahaan sub-sektor hotel, restoran dan pariwisata di Bursa Efek Indonesia pada masa pra-pandemi (2018-2019) dan periode pandemi Covid-19 (2020-2021). Dengan menggunakan tiga indikator keuangan (likuiditas, profitabilitas, solvabilitas), penelitian ini melibatkan 40 sampel dari 10 perusahaan dengan teknik purposive sampling. Melalui pendekatan kuantitatif, dan analisis data menggunakan Microsoft Excel serta SPSS 26 dengan uji beda t berpasangan, temuan penelitian menunjukkan adanya variabilitas dalam performa keuangan, terukur melalui Current Ratio (CR), Return on Assets (ROA), dan Debt to Equity Ratio (DER), antara masa pra-pandemi dan di tengah pandemi Covid-19. Implikasinya adalah memberikan pemahaman dan wawasan penting bagi pelaku bisnis dan pemangku kepentingan dalam menjaga keuangan perusahaan melalui analisis rasio keuangan, khususnya dalam menghadapi dinamika ekonomi yang tidak terduga seperti pandemi Covid-19. Kata Kunci: Kinerja Keuangan, Current Ratio, Return on Assets, Debt to Equity Ratio, Pandemi Covid-19 ABSTRACT This research aims to evaluate the differences in the financial condition of companies in the hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange during the pre-pandemic period (2018-2019) and in the midst of the Covid-19 pandemic (2020-2021). Using three financial indicators (liquidity, profitability, and solvency), the research involves 40 samples from 10 companies using purposive sampling. Through a quantitative approach and data analysis using Microsoft Excel and SPSS 26 with paired sample t-test, the research findings indicate variability in financial performance, measured through the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER), between the pre-pandemic and Covid-19 pandemic periods. The implication is to provide in-depth understanding and crucial insights for business practitioners and stakeholders in maintaining the company finances through financial ratio analysis, especially in facing unforeseen economic dynamics such as the Covid-19 pandemic. Keywords: Financial Performance, Current Ratio, Return on Assets, Debt to Equity Ratio, Pandemic Covid-19
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Aug 2024 02:30 |
| Last Modified: | 06 Aug 2024 02:30 |
| URI: | http://repository.untar.ac.id/id/eprint/43622 |
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