Hilaliyah, Ilal and Gurendrawati, Etty and Handarini, Dwi (2021) Analisis Komparatif Kinerja Keuangan Sebelum dan Saat Covid-19 pada Perusahaan yang Terdaftar di BEI. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (3). pp. 641-660. ISSN 2722-9823
Full text not available from this repository.Abstract
The Covid-19 pandemic in addition to affecting public health has an impact on the community's economy as a result of policies during the COVID-19 pandemic such as the Large-Scale Social Restriction (PSBB) policy, Work from Home (WFH) so that community mobility is hampered and results in the company's operations not being able to operate. running as usual. This study aims to analyze differences in financial performance before and during the covid-19 virus pandemic on the financial statements of companies listed on the Indonesia Stock Exchange. This research uses event study method. This research includes quantitative research. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2019-2020. The sample was determined by purposive sampling technique. The number of samples in this study were 521 companies. The data analysis technique used the Wilcoxon signed-rank test. The data is processed using SPSS version 26 software. The results show that there are differences in the liquidity ratio (current ratio), solvency ratio (debt to asset ratio), activity ratio (asset turnover ratio), profitability ratio (return on assets and return on equity) before and during the covid-19 pandemic in companies listed on the IDX that meet the sample criteria.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Keuangan |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:34 |
| Last Modified: | 21 Mar 2025 05:34 |
| URI: | http://repository.unj.ac.id/id/eprint/55773 |
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