Mustikaningrum, Alfi Nastiti and Tuban Drijah Herawati, (2022) Analisis Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi COVID-19. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia selama pandemi COVID- 19 apakah lebih tinggi dibandingkan sebelum pandemi COVID-19. Pendekatan yang digunakan untuk mengukur kinerja keuangan yaitu Economic Value Added (EVA) dan Market Value Added (MVA). Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan analisis data sekunder berupa laporan keuangan perusahaan Sektor Kesehatan yang terdaftar dan menyajikan data laporan keuangan di Bursa Efek Indonesia Tahun 2018 dan 2019 sebagai refleksi kondisi sebelum pandemi COVID-19 dan laporan keuangan Tahun 2020 dan 2021 sebagai refleksi kondisi selama pandemi COVID-19. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 15 perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu Paired Sample T-Test dan Wilcoxon Signed Rank Test yang sebelumnya dilakukan Uji Normalitas dan Uji Statistika Deskriptif. Hasil penelitian ini menunjukkan bahwa nilai Economic Value Added (EVA) dan Market Value Added (MVA) selama pandemi COVID-19 lebih tinggi dibandingkan sebelum pandemi COVID-19 yang berarti ada perubahan kinerja ke arah yang lebih baik
English Abstract
The study aims to determine whether the financial performance of the Healthcare Companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic is higher than those before the COVID-19 pandemic. The financial performance is measured by Economic Value Added (EVA) and Market Value Added (MVA). This study employs quantitative descriptive method, comparing the secondary data of financial statements of Healthcare Companies listed on the Indonesia Stock Exchange before the pandemic (2018-2019) and during the pandemic (2020-2021). The samples include 15 companies selected through purposive sampling, and are analyzed by sample T-Test and the Wilcoxon Signed Rank Test with prior normality and descriptive statistics tests. The result indicated that the value of Economic Value Added (EVA) and Market Value Added (MVA) during the COVID-19 pandemic were higher than that before the COVID-19 pandemic, meaning that there were changes for better performance
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020167 |
| Uncontrolled Keywords: | Kinerja keuangan; Economic Value Added (EVA); Market Value Added (MVA); Pandemi, Financial performance analysis; Economic Value Added (EVA); Market Value Added (MVA); Pandemic |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Jan 2023 03:05 |
| Last Modified: | 19 Jan 2023 03:05 |
| URI: | http://repository.ub.ac.id/id/eprint/196765 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
ALFI NASTITI MUSTIKANINGRUM.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
Actions (login required)
 |
View Item |