Analisis Rasio Keuangan Sebelum dan Saat Pandemi Covid-19 (Studi Kasus Pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia (BEI) Periode 2018-2021

Authors

  • Supardi Supardi Politeknik Negeri Sriwijaya
  • Paisal Paisal Politeknik Negeri Sriwijaya
  • Agung Anggoro Seto Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.5281/zenodo.7473342

Abstract

Penelitian ini bertujuan untuk mengkomparasikan kinerja keuangan pada sub-sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan saat pandemi Covid-19. Dalam melakukan uji beda tersebut peneliti hanya menggunakan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas yang terdiri dari Current Ratio, Quick Ratio, Debt to Equity Ratio, Debt to Assets Ratio, Iventory Turnover, Working Capital Turnover, Return on Assets, dan Return on Equity. Adapun sampel dalam penelitian ini terdiri dari 8 sampel yang ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan diantaranya Uji Normalitas, Uji Wilcoxon Signed Rank Test, dan Uji Paired Simple T-test. Adapun hasil penelitian yang didapatkan yaitu secara signifikan DAR memiliki perbedaan kinerja sebelum dan saat pandemi Covid-19, berbeda dengan hasil CR, QR, DER, ITO, WCTO, ROA, dan ROE yang menunjukkan bahwa secara signifikan tidak terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19.

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Published

2022-12-28

Issue

Vol. 2 No. 3 (2022): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2022

Section

Articles

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