Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : MEDIA BISNIS

ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER CYCLICALS DAN SEKTOR TRANSPORTATION & LOGISTIC SEBELUM DAN SAAT PANDEMI COVID-19 DITA ANDRIANA; FERDAWATI; YOSSI SEPTRIANI
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

Pandemi covid-19 berdampak signifikan pada aktivitas bisnis seluruh sektor industri di Indonesia. Salah satu sektor yang terdampak adalah sektor transportasi & logistik yang mengalami penurunan omzet mencapai 30% dibandingkan sebelum pandemi, demikian juga dengan sektor consumer cyclicals. Penelitian ini menganalisis kinerja keuangan sektor consumer cyclicals dan sektor transportation & logistic sebelum dan saat adanya pandemi tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil penelitian ini menunjukkan bahwa untuk sektor consumer cyclicals kinerja keuangan yang diukur dengan current ratio, quick ratio, debt to asset ratio, dan debt to equity ratio tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19, sedangkan net profit margin, return on asset, total asset turnover dan working capital turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi. Untuk perusahaan yang bergerak di sektor transportation & logistic, debt to equity ratio dan working capital turnover tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi, sedangkan pada current ratio, quick ratio, net profit margin, return on asset, debt to asset ratio,dan total asset turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Temuan ini menyimpulkan bahwa sektor transportation & logistic mengalami perubahan kinerja keuangan terkait likuiditas yang lebih tinggi dibandingkan dengan sektor consumer cyclicals, sedangkan sektor consumer cyclicals mengalami perubahan kinerja laba yang cukup signifikan sebelum dan saat pandemi.
Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals dan Sektor Transportation & Logistic sebelum dan saat Pandemi Covid-19 Andriana, Dita; Septriani, Yossi; Ferdawati, Ferdawati
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

The COVID-19 pandemic has had a significant impact on the business activities of all industrial sectors in Indonesia. One of the sectors affected is the transportation & logistics sector, which experienced a 30% decrease in turnover compared to before the pandemic, as well as the consumer cyclicals sector. This study analyzes the financial performance of consumer cyclicals sector and transportation & logistics sector before and during the pandemic in 2018-2021. The sampling technique used was purposive sampling. The data analysis methods used are paired sample t-test and Wilcoxon signed rank test, which previously carried out a normality test. The results of this study indicate that for the consumer cyclical sector, financial performance as measured by current ratio, quick ratio, debt to asset ratio, and debt to equity ratio does not have a significant difference between before and during the COVID-19 pandemic, while net profit margin, return on assets, total asset turnover and working capital turnover have a significant difference between before and during the pandemic. For companies engaged in the transportation & logistics sector, debt to equity ratio and working capital turnover do not have significant differences between before and during the pandemic, while the current ratio, quick ratio, net profit margin, return on assets, debt to asset ratio, and total asset turnover have significant differences between before and during the covid-19 pandemic. The findings conclude that the transportation & logistics sector experienced higher changes in liquidity-related financial performance compared to the consumer cyclicals sector, while the consumer cyclicals sector experienced significant changes in profit performance before and during the pandemic.