Perbedaan Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia

Ediningsih, Sri Isworo; Satmoko, Agung

doi:10.36636/dialektika.v7i1.890

Cited by 9 publications

(14 citation statements)

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“…This ratio shows that the better the company is in managing its assets, the company's sales will increase, which will increase profitability. Research conducted by Mantiri & Tullung (2021) and Ediningsih & Satmoko (2022) shows that total asset turnover before and during the Covid-19 pandemic is significant. Furthermore, research by Amalia et al (2021) and Violandani (2021) also shows that total asset turnover experienced a significant difference between before and during the Covid-19 pandemic.…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

Comparative Analysis of Financial Performance before And during Covid-19 Pandemic

Astuti,

Simon

2023

RFB

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This study assesses the financial performance of technology sector firms listed on the IDX by utilizing various financial ratios, including Return on Assets, Total Assets Turnover, Current Ratio, Debt to Equity Ratio, and Sales Growth. The study employs a quantitative approach with multiple regression analysis, and the research relies on secondary data gathered from financial reports spanning from the third quarter of 2018 to the second quarter of 2021. The sample selection method employed purposive sampling, resulting in a sample size of nine companies. The normality of the data was assessed using the Kolmogorov-Smirnov method, revealing a non-normal distribution. As a result, the non-parametric Wilcoxon Signed Rank test was applied. The findings indicate significant disparities in the financial performance of technology sector companies listed on the IDX before and during the Covid-19 pandemic, particularly in metrics such as Total Assets Turnover, Current Ratio, Debt to Equity Ratio, and Sales Growth. However, the Return on Assets variable did not significantly differ before and during the Covid-19 pandemic. These insights can be valuable for stakeholders such as investors, creditors, and regulators in comprehending the associated risks and potential impacts when considering investment or extending credit to these entities

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Section: Literature Review and Hypothesismentioning

confidence: 99%

Comparative Analysis of Financial Performance before And during Covid-19 Pandemic

Astuti,

Simon

2023

RFB

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“…Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan pada suatu periode tertentu menyangkut aspek penghimpunan dana maupun penyaluran dana, yang biasanya diukur dengan indikator kecukupan modal, likuiditas, dan profitabilitas (Surya & Asiyah, 2020). Kinerja keuangan perusahaan tercermin dalam laporan keuangan yang untuk sederhananya dapat dinilai dengan membandingkan akun-akun yang ada di laporan keuangan tesebut dan disebut rasio keuangan (Ediningsih & Satmoko, 2022). Rasio keuangan dapat menjadi indikasi sebuah perusahaan apakah perusahaan memiliki cukup kas untuk memenuhi kewajiban keuangannya, besar piutang, perencanaan investasi, manajemen persediaan yang efisien, dan struktur modal yang sehat (Shofwatun, dkk., 2021).…”

Section: Pendahuluanunclassified

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pada Pt Summarecon Agung Tbk

Pratyka,

Gumi

2023

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This study discusses the Analysis of Liquidity, Solvency, and Profitability Ratios to assess the Financial Performance of PT. Summarecon Agung Tbk. The purpose of this research is to know and analyze the financial performance at PT. Summarecon Agung Tbk. using the liquidity, solvency and profitability ratio method for the 2018-2022 period. The data analysis technique used is descriptive quantitative through measurement of financial performance measured by 3 ratio analysis, namely: 1) Liquidity ratios (Current Ratio and Quick Ratio), 2) Solvability ratios (Debt to Asset Ratio and Debt to Equity Ratio), and 3 ) Profitability Ratios (Return On Assets and Return On Equity). Based on the results of the study it can be concluded that the assessment of the financial performance of PT. Summarecon Agung Tbk. In terms of the liquidity ratio in terms of the Current Ratio from 2018-2022 is quite good and in terms of the Quick Ratio from 2018- 2022 the company's condition is not good. Assessment of financial performance in terms of solvency ratios in terms of the Debt to Asset Ratio and Debt to Equity Ratio from 2018- 2022 The company's condition is not good because it is above the company's industry standards. And the assessment of financial performance in terms of profitability ratios in terms of Return On Assets and Return On Equity from 2018-2022 is very poor.

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“…The company uses Total Asset Turnover (TAT) to properly manage its assets. Total Asset Turnover quantifies the number of times the average inventory is sold during a period [28].…”

Section: A M R T D a Y A E P M T H E R O M I D I M P P A P C A R R A ...mentioning

confidence: 99%

Comparison of Financial Performance and Stock Prices Before and During COVID-19 of Primary Goods Retail Trade Sub-sector Companies Listed on the Indonesia Stock Exchange in 2018–2021

Anindita,

Lestari

2023

Advances in Economics, Business and Management Research

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Outspread COVID-19 in recent years has impacted every company in the world. One of them is Primary Goods Retail Trade Sub-Sector Companies. This research aims to understand whether financial performance and stock prices have been affected by COVID-19. Quantitative research was used in this research with samples of Primary Goods Retail Trade Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The annual financial statement and the closing stock price were used in this research as secondary data. The data analysis used a normality test and comparative analysis using SPSS 26 program. The result showed that the Current Ratio (CR) and Debt to Equity Ratio (DER) had significance values of less than α (0.05) thus could be assured that there were significant differences between before and during the COVID-19 pandemic. At the same time Total Asset Turnover (TAT), Return on Asset (ROA), Price Earning Ratio (PER), and Stock Prices had a significance value of more than α (0.05) so it could be known that there were no significant differences. Considering that there has been a lack of analysis on primary goods retail trade sub-sector companies regarding their financial ratios as a consequence of the COVID-19 pandemic. This research can be used as a consideration by investors before investing in primary goods retail trade sub-sector companies, as well as being useful for internal company parties to take a decision.

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Perbedaan Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia

Cited by 9 publications

References 0 publications

Comparative Analysis of Financial Performance before And during Covid-19 Pandemic

Comparative Analysis of Financial Performance before And during Covid-19 Pandemic

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pada Pt Summarecon Agung Tbk

Comparison of Financial Performance and Stock Prices Before and During COVID-19 of Primary Goods Retail Trade Sub-sector Companies Listed on the Indonesia Stock Exchange in 2018–2021

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