Djunaidi, Muhammad Fadhiilah and Tuban Drijah Herawati,, SE., MM., Ak.,CA.,CSRA.,CSRS (2023) Analisis Kinerja Keuangan Perusahaan Subsektor Perdagangan Ritel Barang Non-Primer yang Terdafar Di Bursa Efek Indonesia Sebelum dan Selama Pandemi COVID-19. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan subsektor perdagangan ritel barang non-primer yang terdaftar di Bursa Efek Indonesia sebelum Pandemi COVID-19 apakah lebih tinggi dibandingkan selama pandemi COVID-19. Pendekatan yang digunakan untuk mengukur kinerja keuangan yaitu Economic Value Added (EVA). Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan analisis data sekunder berupa laporan keuangan perusahaan subsektor perdagangan ritel barang non-primer yang terdaftar di Bursa Efek Indonesia 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 17 perusahaan subsektor perdagangan ritel barang non-primer yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu Wilcoxon Signed Rank Test yang sebelumnya dilakukan uji normalitas dan Uji Statistika Deskriptif. Hasil penelitian ini menunjukkan bahwa nilai Economic Value Added (EVA) sebelum pandemi COVID-19 lebih tinggi dibandingkan selama pandemi COVID-19.
English Abstract
This study aims to determine differences in the financial performance of non-primary goods retail trading sub-sector companies listed on the Indonesia Stock Exchange before the COVID-19 pandemic, whether it was higher than during the COVID-19 pandemic. The approach used to measure financial performance is Economic Value Added (EVA). This study uses a quantitative descriptive method using secondary data analysis in the form of financial statements of non-primary goods retail trade sub-sector companies listed on the Indonesia Stock Exchange and presents financial report data on the Indonesia Stock Exchange in 2018 and 2019 as a reflection of conditions prior to the COVID-19 pandemic and financial reports for 2020 and 2021 as a reflection of conditions during the COVID-19 pandemic. The sampling technique used purposive sampling and obtained a sample of 17 non-primary goods retail trading sub-sector companies listed on the Indonesia Stock Exchange. . The data analysis method used is the Wilcoxon Signed Rank Test which was previously carried out by the normality test and the Descriptive Statistics Test. The results of this study indicate that the value of Economic Value Added (EVA) before the COVID-19 pandemic was higher than during the COVID-19 pandemic.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020386 |
| Uncontrolled Keywords: | Kinerja keuangan; Economic Value Added (EVA); Pandemi. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 27 Dec 2023 02:59 |
| Last Modified: | 27 Dec 2023 02:59 |
| URI: | http://repository.ub.ac.id/id/eprint/205548 |
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