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Journal : JAKBS

Analisis Perbandingan Kinerja Keuangan Pada Masa Pandemi Covid-19 Dan Era New Normal Perusahaan Sektor Transportasi Di Bursa Efek Indonesia Muhamad Cikhal Anwar; Wastam Wahyu Hidayat; Eri Bukhari; Murti Wijayanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Indonesia Stock Exchange during the COVID-19 pandemic and the transition to the New Normal era. The pandemic significantly impacted this sector, particularly by reducing revenue and profitability. This study aims to compare the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) between these two periods. A quantitative approach with a comparative analysis method was employed. The data were obtained from the financial statements of transportation sector companies for the 2019–2020 and 2022–2023 periods. Statistical analyses, including normality assessment, descriptive statistics, and hypothesis testing using the Paired Sample T-test and Wilcoxon Signed Rank Test, were performed. The results indicate that only ROA showed a significant difference (p < 0.05), with profitability increasing after the pandemic. In contrast, CR (p > 0.05), DER (p > 0.05), and TATO (p > 0.05) did not exhibit significant differences. These findings suggest that the transition to the New Normal era positively impacted profitability but had no significant effect on liquidity, capital structure, or asset efficiency. This study analyzes the financial performance of transportation sector companies listed on the
Co-Authors Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Manurung Amalia, Dinda Amor Marundha Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Damayanti, Endah Suci Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Elia Rossa Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fachrian, Zian Fahmi Kamal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Hadianto, Handini Pratami Handini Pratami Hadianto Hapzi Ali Idel Eprianto Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Josua Panatap Soehaditama Jumawan, Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Lestari, Ekha M. Jhonni Sinaga Maya Tika Zulkarnain Muhamad Cikhal Anwar Nanin Pattingalloang Narpati, Bintang Nera Marinda Machdar Ningrum, Endah Prawesti Novita Wahyu Setyawati Nugroho Pratomo, Wahyu Nur Aini Sugiana Nurfebrianti, Khaerunisa Nurhafifah Prayogo, Sulung Anom Primadi Candra Susanto Pugo Bayu Prabowo Rachmat Pramukty Rely, Gilbert Renwarin, Joseph M J Rianto, Muhammad Richo Ridwan Ridwan Robertus Suraji Rony, Zahara Tussoleha Rorim Panday Rosma Titis Hapsari Rotua Sri Rejeki Sinaga Saputro, Firdaus Hindra Hadi Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi SUGENG SUROSO, SUGENG Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Tri Widyastuti Tri Widyastuti Untari, Dhian Tyas Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Yayan Hendayana Yulianah Yulianah Yuniati, Triana Zen, Agustian