Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals Sebelum dan Selama Pandemi Covid-19
Heri Yanto, Universitas Negeri Semarang, Indonesia
Abstract
Abstrak: Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals Sebelum dan Selama Pandemi Covid-19. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan yang meliputi rasio profitabilitas, rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio pasar untuk tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pandemi). Populasi dalam penelitian ini adalah perusahaan yang masuk ke dalam sektor consumer cyclicals di Bursa Efek Indonesia (BEI). Sampel dipilih menggunakan metode purposive sampling dan diperoleh sampel akhir sebanyak 40 perusahaan dengan 80 unit analisis selama 2 tahun. Metode analisis yang digunakan dalam penelitian ini adalah wilcoxon signed ranks test. Rasio profitabilitas diukur menggunakan ROA, rasio likuiditas menggunakan CR, rasio solvabilitas menggunakan DER, rasio aktivitas menggunakan TATO dan rasio pasar menggunakan PER. Penelitian ini membuktikan bahwa terdapat perbedaan signifikan kinerja keuangan pada rasio profitabilitas, rasio solvabilitas dan rasio aktivitas sebelum dan selama pandemi covid-19; sedangkan tidak terdapat perbedaan signifikan kinerja keuangan pada rasio likuiditas dan rasio pasar sebelum dan selama pandemi covid-19.
Kata kunci : Kinerja Perusahaan, Kinerja Keuangan, Pandemi Covid-19
Abstract: Financial Performance Analysis of Consumer Cyclicals Sector Companies Before and During the Covid-19 Pandemic. This study aims to analyze the company's financial performance which includes profitability ratios, liquidity ratios, solvency ratios, activity ratios, and market ratios for 2019 (before the pandemic) and 2020 (during the pandemic). The population in this study are companies listed in the consumer cyclicals sector on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling method and obtained a final sample of 40 companies with 80 units of analysis for 2 years. The analytical method used in this study is the wilcoxon signed ranks test. Profitability ratios were measured using ROA, liquidity ratios using CR, solvency ratios using DER, activity ratios using TATO and market ratios using PER. This study proves that there are significant differences in financial performance in profitability ratios, solvency ratios and activity ratios before and during the covid-19 pandemic; while there is no significant difference in financial performance in liquidity ratios and market ratios before and during the covid-19 pandemic.
Keywords: Company Performance, Financial Performance, Covid-19 Pandemic
Full Text:
PDFDOI: https://doi.org/10.21831/nominal.v11i2.51928
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Andi Kurniawan Kristanto, Heri Yanto
![Creative Commons License](http://licensebuttons.net/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Archive, Citation & Indexing:
Based on a work at https://journal.uny.ac.id/index.php/nominal.
Permissions beyond the scope of this license may be available at https://journal.uny.ac.id/index.php/nominal.