Violandani, Deva Sari and Dra. Wiwik Hidajah Ekowati,, M.Si., Ak., CA. (2021) Analisis Komparasi Rasio Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Terbuka Yang Terdaftar Pada Indeks Lq45. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan atau tidak antara rasio keuangan sebelum dan selama adanya pandemi Covid-19 pada perusahaan terbuka yang terdaftar dalam Indeks LQ45 periode Agustus 2020-Januari 2021. Rasio keuangan yang digunakan adalah current ratio, debt to asset ratio, debt to equity ratio, total assets turnover, dan return on equity. Populasi dalam penelitian ini adalah perusahaan terbuka yang terdaftar dalam Indeks LQ45 periode Agustus 2020-Januari 2021. Pengambilan sampel dilakukan dengan metode purposive sampling. Sehingga diperoleh 39 perusahaan sebagai sampel. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil analisis data menunjukkan terdapat perbedaan antara total assets turnover dan return on equity sebelum adanya pandemi dengan selama adanya pandemi. Serta tidak terdapat perbedaan pada variabel current ratio, debt to asset ratio, dan debt to equity ratio antara sebelum adanya pandemi dengan selama adanya pandem
English Abstract
The purpose of this study is to identify and analyze any differences in financial ratios in public companies listed on the LQ-45 index before and during the Covid- 19 pandemic in the period of August 2020-January 2021. The ratios being used are current ratio, debt to asset ratio, debt to equity ratio, total asset turnover, and return on equity. The population is public companies listed on the LQ-45 index in the period of August 2020-January 2021. Using purposive sampling, 39 companies were selected as the sample. Paired sample t-test and Wilcoxon signed rank test, which were used previously in normality test, were incorporated. This study finds differences in total asset turnover and return on equity before and during the pandemic, but not in current ratio, debt to asset ratio, and debt to equity ratio
Other obstract
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Item Type: | Thesis (Sarjana) |
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Identification Number: | 0521020448 |
Uncontrolled Keywords: | Curren Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Total Assets Turnover, Return on Equity, current ratio, debt to asset ratio, debt to equity ratio, total assets turnover, return on equity |
Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Nur Cholis |
Date Deposited: | 08 Sep 2022 04:02 |
Last Modified: | 08 Sep 2022 04:02 |
URI: | http://repository.ub.ac.id/id/eprint/194077 |
Text (DALAM MASA EMBARGO)
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