Analisis Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sektor E-Commerce yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2020
Abstract
The purpose of this study is to identify and analyze any differences in financial ratios e-commerce companies which is listed on the Indonesian Stock Exchange (IDX) before and during the Covid-19 pandemic in the period of 2019-2020. The ratios being used are Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio (DAR). The population is technology companies listed on the Indonesian Stock Exchange (IDX) index in the period of 2019-2020. Using purposive sampling, 22 companies were selected as the sample. Paired sample t-test and Wilcoxon signed rank test, which were used previously in normality test, were incorporated. This study did not found differences in Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio(DAR).
References
Hilman, C., & Laturette, K. (2021). Analisis perbedaan kinerja perusahaan sebelum dan saat pandemi
covid-19. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 91-109.
Nurlela. 2021. E-Commerce, Solusi di Tengah Pandemi COVID-19. Jurnal Simki Economic, Volume 4 Issue 1, 2021, Pages 47-56
Rahmani, A. N. (2020). Dampak Covid-19 Terhadap Harga Saham Dan Kinerja Keuangan Perusahaan. Volume 21 No.2 September 2020 , 21, 252-269.
Roosdiana, R. (2021). Dampak pandemi Covid-19 terhadap kinerja perusahaan property dan real
estate yang terdaftar di BEI. IKRAITH-EKONOMIKA, 4(2), 133-141.
Sidabalok, Eva Lisnawati, Dwi Risma Deviyanti, and Yoremia Lestari Ginting. "Rasio Keuangan
Dalam Memprediksi Kebangkrutan Perusahaan Pertambangan Batubara." Jurnal EQUITY 20.2 (2017): 31-44.
Sutrisno. 2000. Manajemen Keuangan. Yogyakarta: Ekonosia
Violandani, D. S. (2021). Analisis Komparasi Rasio Keuangan Sebelum Dan Selama Pandemicovid-19 Pada Perusahaan Terbuka Yang Terdaftar Pada Indeks Lq45.
Wikipedia.2022.PandemiCovid19berdasarkannegara.https://id.wikipedia.org/wiki/Pandemi_Covid-19_berdasarkan_negara. Terakhir diubah pada 5 Maret 2022, pukul 08.57.
Wulandari, A., & Patrisia, D. (2021). Comparative analysis of financial performance before and during the covid-19 pandemic using profitability, liquidity, solvency and economic value added (EVA) ratio in go public companies listed on the Indonesia Stock (study on restaurant, hotel & tourism . Financial Management Studies, 1(4).
Copyright (c) 2024 Muhammad Nur Kalidasa, Reni Oktavia, Ade Widiyanti, Niken Kusumawardani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
1.jpg)
