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Journal : Jurnal Paradigma Akuntansi

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Consumer Non-Cyclicals Sebelum dan Pada Masa Covid-19 Mayo, Ignatius Flora De; Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34924

Abstract

This research was conducted to find out how the influence of liquidity, leverage, company size, and growth on firm performance in non-cyclical sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This study uses 29 non-cyclicals sector companies as a sample for 2018-2019 which represents the pre-pandemic period and 2020-2021 which represents the period during the Covid-19 pandemic. Data processing techniques using purposive random sampling method and multiple regression analysis and Wilcoxon signed rank test with SPSS. The result of this study indicate that liquidity, company size, sales growth had a significant positive effect and leverage had no effect on company performance before the pandemic, whereas during the pandemic the liquidity variable, company size had a significant positive effect and the leverage and sales growth variables had no effect on company performance. This study found no significant difference between the average company performance before and during the Covid-19 pandemic. The implication of this study is the need to increase liquidity and size in order to improve company performance and provide a positive signal to investors.
Co-Authors Abdullah, Asran Agnia Nurul Huda Ahmad Aliah Pratiwi Aliayati, Nini Niatullah Alkausar Saragih Alpius Anastasia, Pricillia Anggraini , Bella Anggraini, Bella Aryatie, Yayah Awaliawati Rachpriliani Balukh, Jermy I. Cahaya Amaliah Darwis Cahyono, Yulianto Nur Callista , Lauren Callista, Lauren Cecep Sulaeman Darmawan, Alvian Viery Deak, Victor Dedi Mulyadi Dewi Untari Dicky Perwira Ompusunggu Dina Anjelina Lumban Gaol Dintia, Cecilia Dintia, Cecillia Djodi Setiawan Ekarina Ekarina Elly Susilawati Fatharani Az-Zahra Fista A Sunjaya Hardjawidjaja, Michelle Nadine Hartono Hartono Hayani, Aida Herdianor Husni, Latifatul Imam Bukhori Ira Suryani Istianingsih Iwan Sumarli Izqa Khikma Mufrodah Jeni Anggresa Jesicha Makdalena Juliati Juniarti, Mia Angriana K, Timothy Brian Karmila, Euis S.Kar. Khairiah, Dewi Khalid Al Harbi Kristoforus Dowa Bili, Kristoforus Kurnia Harlina Dewi Kurnia Putri Sepdikasari Dirgantoro Kurniawan, Timothy Brian Kustono, Rachel S. La Parasit Lilis Lasmini LISTYA UTAMI KARMAWAN Maerina, Ryen Mamluatun Ni’mah Maria Madelaine Nicole Mariatul Kiptiah Mayo, Ignatius Flora De Mazlan Ahmad Mengga, Maria Josephine Mesrani Togatorop Mirjayadi I Morita, Rina Muflikhul Khaq Muh. Basyir Usman Muh. Khaerul Fajran Muhamad Najmul Munir Mumun Maemunah Murniati Agustian Mutmainna, Inah Nasser Al Qahtani Nuraeni, Findi Nuriman, Arif Nuroniyah, Rani Esa Nurul Fatwa Jamaluddin Nurwijayanti Oemar, Fahmi Prasandi, Yudi Rabiatul Adawiah Rachman, Rais Rachpriliani, Awaliawati Rahayu, Lisa Rahayu, Septiana Rahmadona, Rahmadona Rahmaniar Cholifahtul Aini Rahmat Kartolo Rani Safitri Rina Yenrina Rintis Rizkia Pangestika3 Rizky Amalia Rosa Rohma Septiawati Rory Anthony Hutagalung Rosmawati Harahap Rosnawati, Yanti Saefudin Saftia Aryzki Savitri, Citra Septiawati, Rohma Setia Budi Silvi Anggraeni Siska Helina Siti Nur Haliza Siti Nur Haliza Soesanto, Robert Harry Sugandi, Milla Mustikawati Sujaya, Fista Apriani Sulami, Neti Suroso, Audrey Felicia Suryaatmadja, Irwin Tia Ananda Putri Tia Xenia Tobing, Yoan Trias Arimurti Ulfa Jamilatul Farida Wahidyanti Rahayu Hastutiningtyas Wahyu Yani Febriawaningsih Yasinta Ratna Esti Wulandari Yeni Yunita Yeniati Ulfah Yessi Fitriani Yovita Harmiatun