1.jpg){kind=logo}
ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC
Abstract
This study aims to find out how the differences in the financial performance of the Healthcare sector companies listed on the Indonesia Stock Exchange before and after the entry of covid-19 in Indonesia. The financial performance includes net profit margin, current ratio, debt to equity ratio, and total asset turn over. The type of research used is quantitative. The population used is healthcare companies listed on the Indonesia Stock Exchange in 2017-2020 with a purposive sampling technique so that 40 data are obtained. The data analysis technique used is descriptive data analysis technique, paired sample test and Wilcoxon. The results of this study indicate that the net profit margin, debt to equity ratio, and total asset turnover have no difference before and when Covid-19 entered Indonesia. Meanwhile, the current ratio has a difference between before and when Covid-19 entered Indonesia.
Keywords
Full Text:
PDFReferences
Aini, Y. N., Haryati, A. D., & Trianti, K. (2021). Analisis Kinerja Industri Rokok Yang Terdaftar Di Bursa Efek Indonesia Dengan Pendekatan Rasio Profitabilitas. Jurnal Akademi Akuntansi, 4(1), 56–68. https://doi.org/10.22219/jaa.v4i1.15474
Amalia, N., Budiwati, H., & Irdiana, S. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 (Studi Kasus Pada Perusahaan Transportasi Yang Terdaftar Di BEI). Progress Conference, 4(1), 290–296.
Aziz, M. I., & Momon, A. (2021). Analisis Kinerja Keuangan PT Blue Bird Tbk Indonesia Sebelum dan Saat Pandemi Covid-19. Jurnal Ilmiah Wahana Pendidikan, 7(7), 42–47.
Brigham F., E., & Houston, J. (2010). Dasar-Dasar Manajemen Keuangan (11th ed.). Salemba Empat.
Esterlina, P., & Firdausi, N, N. (2017). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Merger dan Akuisisi. Jurnal Administrasi Bisnis, 47(2), 39–48.
Fitriyani, Y. (2021). Analisa Profitabilitas Perusahaan Subsektor Kesehatan Di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19. Call for Papers WNCEB 2021, 252–260.
Hanafi, M. M. (2005). Manajemen Keuangan. Badan Penerbitan Fakultas Ekonomi.
Ibrahim, I. H., Maslichah, & Sudaryanti, D. (2021). Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Rokok Yang Terdaftar DI Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19. E-JRA, 10(9), 24–34.
Indonesia, B. E. (2021). PT Bursa Efek Indonesia. 9 Oktober. https://www.idx.co.id/perusahaan-tercatat/laporan-keuangan-dan-tahunan/
Irayanti, D., & Tumbel, A. (2014). Analisis Kinerja Keuangan Pengaruhnya Terhadap Nilai Perusahaan Pada Industri Makanan dan Minuman Di BEI. Jurnal EMBA, 2(3), 1473–1482.
Mufiddah, O. A. (2021). Analisis Kinerja Keuangan PT SIA Sebelum dan Saat Pandemi Covid-19. Jurnalku, 1(1), 1–14.
Sakinah, A. N., Abubakar, H., & Thanwain. (2021). Analisis Perbandingan Kinerja Keuangan PT Bank Mandiri (PERSERO) Tbk Sebelum dan Pada Masa Pandemi Covid-19. Economic Bosowa Joural, 7(003), 177–188.
Syamsuddin, L. (2001). Manajemen Keuangan dan Perencanaan PT. PT Raja Grafindo Persada.
Utari, D., Purwanti, A., & Prawironegoro, D. (2014). Manajemen Keuangan (Revisi). Mitra Wacana Media.
Winarto, D., & Dewi, S. P. (2019). Fakto-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Manufaktur Di BEI. Jurnal Multiparadigma Akuntansi, 1(4), 1122–1132.
DOI: https://doi.org/10.26877/sta.v6i2.14407
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.