Analisis Kinerja Keuangan Perusahaan Selama Pandemi COVID-19 (Studi pada Perusahaan Manufaktur yang Terdaftardi Bursa Efek Indonesia)

Faizah, Mujahidah and Ari Darmawan, Dr. SAB., MAB (2021) Analisis Kinerja Keuangan Perusahaan Selama Pandemi COVID-19 (Studi pada Perusahaan Manufaktur yang Terdaftardi Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui perbedaan kinerja keuangan perusahaan manufaktur selama Pandemi COVID-19 di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis rasio keuangan dengan menggunakan rasio-rasio keuangan. Penelitian ini menggunakan penelitian deskriptif dengan metode statistik. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel pada penelitian ini sebanyak 23 perusahaan yang diambil menggunakan purposive sampling.Variabel penelitian terdiri dari Current Ratio (CR), Quick Ratio (QR), Debt Ratio (DR), Debt to Equity Ratio (DER), Return on Asset (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), Working Capital Turnover (WCTO). Analisis data yang digunakan adalah analisis statistik deskriptif, uji normalitas yang digunakan adalah uji paired sample t-test dan wilocoxon sign rank test. Hasil dari penelitian ini menunjukkan bahwa total asset turnover dan working capital turnover terdapat perbedaan yang signifikan selama Pandemi COVID-19, sedangkan return on asset dan return on equity pada perbandingan triwulan 1 & 3 terdapat perbedaan sedangkan triwulan 1 & 2 tidak terdapat perbedaan, current ratio, quick ratio, debt ratio, dan debt to equity ratio tidak terdapat perbedaan selama Pandemi COVID-19.

English Abstract

This research was conducted with the aim of knowing the differences in the financial performance of manufacturing companies during the COVID-19 Pandemic on the Indonesia Stock Exchange (IDX). This study uses financial ratio analysis using financial ratios. This research uses descriptive research with statistical methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The samples in this study were 23 companies which were taken using purposive sampling. The research variables consisted of Current Ratio (CR), Quick Ratio (QR), Debt Ratio (DR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), Working Capital Turnover (WCTO). The data analysis used was descriptive statistical analysis, the normality test used was the paired sample t-test and the Wilocoxon sign rank test. The results of this study indicate that there is a significant difference in total asset turnover and working capital turnover during the COVID-19 Pandemic, while the return on assets and return on equity in the comparison of quarters 1 & 3 have differences while quarters 1 & 2 have no difference, current ratio , quick ratio, debt ratio, and debt to equity ratio did not differ during the COVID-19 Pandemic.

Item Type: Thesis (Sarjana)
Identification Number: 0521030349
Uncontrolled Keywords: Current Ratio, Quick Ratio, Debt Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, Total Asset Turnover, Working Capital Turnover.
Subjects: 600 Technology (Applied sciences) > 658 General management
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Zainul Mustofa
Date Deposited: 16 Sep 2022 06:28
Last Modified: 16 Sep 2022 06:28
URI: http://repository.ub.ac.id/id/eprint/194317
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