Cahyani, Felita (2023) ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Fakultas Ekonomi dan Bisnis.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis perbedaan performa atau kinerja keuangan perusahaan food and beverage yang tercatat di Bursa Efek Indonesia sebelum dan pada saat Covid-19 masih mewabah jika ditinjau dari net profit margin (NPM), debt to asset ratio (DAR), total asset turnover (TATO), dan current ratio (CR). Metode purposive sampling diterapkan dalam proses pemilihan sampel. Sampel yang diolah dalam penelitian ini adalah sebanyak 8 perusahaan. Penelitian ini menggunakan data sekunder berupa data laporan keuangan perusahaan makanan dan minuman dari tahun 2018 hingga 2021. Pengujian hipotesis menggunakan uji beda paired sample t-test, dan data diolah dengan bantuan software IBM SPSS Versi 26. Hasil penelitian mengungkapkan bahwa ditemukannya perbedaan NPM dan TATO antara sebelum dan selama pandemi Covid-19, serta tidak terdapat perbedaan DAR dan CR sebelum dan pada saat pandemi Covid-19. Kata kunci: Pandemi Covid-19, Kinerja Keuangan, Perusahaan Makanan dan Minuman ABSTRACT The purpose of this study is to test and analyze the differences in the performance or financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 outbreak when viewed from net profit margin (NPM), debt to asset ratio (DAR), total asset turnover (TATO), and current ratio (CR). The purposive sampling method was applied in the sample selection process. The samples processed in this study were 8 companies. This study uses secondary data in the form of financial statement data for food and beverage companies from 2018 to 2021. Hypothesis testing uses a paired sample t-test, and the data is processed with the help of IBM SPSS Version 26 software. The results revealed that there were differences in NPM and TATO between before and during the Covid-19 pandemic, and there were no differences in DAR and CR before and during the Covid-19 pandemic. Keywords: Covid-19 Pandemic, Financial Performance, Food and Beverage Companies
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 09:24 |
| Last Modified: | 05 Aug 2024 09:24 |
| URI: | http://repository.untar.ac.id/id/eprint/43651 |
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