Claim Missing Document
Check
Articles

Found 1 Documents
Search
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Adinda Sityowati Aditya Ramadhan Agus Dharmanto Ahmad Ferdiansyah Ahmad Maulana, Aditya Ahmad Yusup Apandi Ahsan Fathur Rahman Aisyah Nurrizki Alqorrib, Yusril Ardhan, Riyan Kusuma Ari Sulistyowati Ari Sulistyowati Asep Hermawan Asif Khan, Muhammad Astuti, Mutia Windi Bonartdo Samuel Gultom Camilia Amanda Dania Tri Utami Dewi Sri Woelandari PG Dian Sudiantini Dimas Ryan Triwahono Elma Putri Nabila Elsa Pebiyanti Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Fadilla Anggraeni Fadhli Nursal Fatimahtu Zahra Fifi Talia Fikri , Adi Wibowo Noor Firdauzy, Nurul Syah Nasyid Gilang Pungkasan Hadi, Handoko Handayani, Milda Ika Wijayanti Indah Rizki Maulia Ivani Rahmawati Jumawan, Jumawan Juniar, Renata Khalishah Ika Putri Khan , Muhammad Asif Khan, Muhammad Asif Kharisma Cahya Dewanty Komariah, Neng Siti lande, Alfonso Lathifah, Nisrina Latif Maulana M Fadhli Nursal M Fadhli Nursal M Fadhli Nursal M. Fadhli Nursal M. Fadhli Nursal Maulia, Indah Rizki Muhamad Cikhal Anwar Muhammad Asif Khan Muhammad Syah Naufaly Aziz Muhammad Yossi Alviansyach Mulyadi, Aldo Musa’ad, Miskia Narpati, Bintang Nazwa Shyreen Alieviandy Neng Siti Komariah Neng Siti Komariah Nico Felix Gunawan Nisrina Lathifah Novia Sibarani Novita Wahyu Setyawati Nursal , M Fadhli Nursal, M Fadhli Nursal, M. Fadhli Nursal, M.Fadhli Pratika Maulinna Widadi Putri Ayu Lestari Rahmawati, Putri Salsabilla Ratna Suminar S Ratna Suminar S Regita Visca Asmaradinanda S Rianto, Muhammad Richo Rianto, Wirawan Widjanarko Rifqotur Rohmah Rinjani Riska Yuliana Risqi Nur Parwati S, Ratna Suminar Saputra, Angga Ian Sarfilianty Anggiani, Sarfilianty Sari, Rycha Kuwara Sharhana, Zulfati Ayu Sibarani , Novia Simorangkir, Kesya Nandita Siti Aisyah Siti Komariah Sityowati, Adinda Sri Utami Ulfa Rahma Supriyanto Supriyanto Supriyanto Supriyanto Untari, Dhian Tyas Wahyu Tia Mahardhika Wastam Wahyu Hidayat Widiarto Wijayanti, Murti Wirawan Widjanarko Woestho, Choiroel Yunita, Tyna Zahra Alfira Nurjanah Zulfati Ayu Sharhana