Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19

Abstract

The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.

Pengaruh Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI

“…Kinerja Keuangan merupakan gambaran kondisi keuangan perusahaan yang diukur menggunakan alat-alat analisis keuangan, sehingga dapat diketahui baik atau tidak suatu perusahaan dalam mengelola keuangan bisnisnya selama satu periode tertentu (M. J. F. Esomar & Christianty, 2021). Selain itu kinerja keuangan juga dapat mencerminkan prestasi kerja suatu perusahaan (Lumenta et al, 2021). Sehingga penting bagi perusahaan untuk melakukan penilaian kinerja keuangan secara rutin untuk menjaga keberlangsungan bisnis dan target bisnis yang ingin dicapai.…”

The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia

“…The declining sales transactions have an impact on low asset turnover. The turnover of assets within the company is not maximized in selling goods and generating profits (Amalia et al, 2021), ultimately weaken the company in financing its business activities in the long term.…”