Akbar, Muhammad Rifky Yusuf and Prof. Eko Ganis Sukoharsono,, SE., M.Com.Hons., Ph.D. (2023) Analisis Kinerja Keuangan Perusahaan Sebelum Dan Selama Masa Pandemi Covid-19 (Studi Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan pada perusahaan subsektor makanan dan minuman sebelum dan selama pendemi Covid-19 yang diukur menggunakan rasio keuangan. Populasi pada penelitian ini adalah seluruh perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019-2020. Teknik penentuan sampel pada penelitian ini menggunakan purposive sampling dengan jumlah sampel terpilih sebanyak 18 perusahaan. Hasil uji normalitas kolmogorov-smirnov menunjukkan data yang digunakan pada penelitian ini tidak berdistribusi normal, sehingga uji hipotesis dilakukan menggunakan uji beda non parametrik yaitu wilcoxon signed rank test. Hasil penelitian ini menunjukkan adanya perbedaan kinerja keuangan yang signifikan diukur dengan Return On Equity (ROE), Net Profit Margin (NPM), dan Total Asset Turnover (TATO). Sedangkan kinerja keuangan yang diukur dengan Current Ratio (CR) dan Debt to Equity Ratio (DER) tidak menunjukkan adanya perbedaan yang signifikan dari sebelum dan selama pandemi Covid-19.
English Abstract
This study aims to compare the financial performance of food and beverage subsector companies before and during the Covid-19 pandemic measured using financial ratios. The population in this study are all of the food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2020 period. The sampling technique used in this study is purposive sampling with a total sample of 18 companies are selected. The results of the kolmogorov-smirnov normality test showed that the data used in this study were not normally distributed, so the hypothesis testing was carried out using a non-parametric test, called wilcoxon signed rank test. The results of this study indicate that there are significant differences in financial performance as measured by Return On Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO). Meanwhile, financial performance as measured by Current Ratio (CR) and Debt to Equity Ratio (DER) did not show any significant differences before and during the Covid-19 pandemic.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020404 |
| Uncontrolled Keywords: | Kinerja Keuangan, Return On Equity, Net Profit Margin, Total Asset Turnover, Current Ratio, Debt to Equity Ratio, Covid-19. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 28 Dec 2023 03:08 |
| Last Modified: | 28 Dec 2023 03:08 |
| URI: | http://repository.ub.ac.id/id/eprint/205582 |
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Text (DALAM MASA EMBARGO)
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