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Journal : INVEST : Jurnal Inovasi Bisnis dan Akuntansi

Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sub Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Amalia, Chairun; Rahmawati, Widya; Dwijayanti, Felia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.182

Abstract

Pandemi Covid-19 memberikan dampak terhadap keseluruhan aspek kehidupan. Dampak pandemi Covid bukan hanya dari segi kesehatan, namun juga ekonomi. Banyak perusahaan yang mengalami kerugian serta bangkrut pada saat Pandemi Covid-19, namun untuk perusahaan yang bergerak pada sub sektor kesehatan hal ini harus dilakukan pengkajian yang lebih mendalam, apakah pandemi covid memberikan dampak yang diginifikan terhadap kinerja keuangan. Penelitian ini bertujuan untuk menganalis dampak pandemi covid terhadap kinerja keuangan perusahaan sub sektor kesehatan Kata Kunci: Pandemi Covid-19, Kinerja Keuangan Perusahaan
Z Score Comparative Analysis of Tourism, Restaurant and Hotel Sub-Sector Companies Listed on The Indonesia Stock Exchange Before and After The Implementation of The Covid-19 Vaccine Policytittle Amallia, Chairun; Rahmawati, Widya; Yoga, Trio Candra; Syentia, Likanopa
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.440

Abstract

The purpose of this study was to determine the impact of vaccine policy implementation on financial performance in terms of the Z-Score value of Tourism, Restaurant and Hotel sub-sector companies listed on the Indonesia Stock Exchange. This type of research is descriptive (descriptive research). The sampling technique in this study was a purposive sampling technique. The sample in this study are Tourism, Restaurant and Hotel Sub-Sector Companies listed on the Indonesia Stock Exchange which issue financial reports for 2020-2021. This study uses secondary data, namely annual financial reports. The analysis technique used is an event study which aims to analyze the differences in the company's Z-Score before and after the Covid-19 Vaccine Policy. The results of this study showed that there was no significant difference in the z score of the tourism, restaurant and hotel sub-sector companies before and after the Covid-19 vaccine policy.