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Munandar, Agus
Faculty Of Economics And Business, Esa Unggul University, Jakarta, DKI Jakarta, Indonesia
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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Impact of Covid-19 on Profitability in Kompas100 Index Companies Anisah Abni; Agus Munandar; Audita Shasabilla Amin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1835

Abstract

The study was conducted to see the impact of the Covid-19 pandemic on the profitability of the industries incorporated in the Kompas100 index. There is also profitability using Return on Assets (ROA) and Return on Equity (ROE). The author sees 2 situations that change the situation the most, namely before and after the virus was announced. The author takes the entire population as well as all industries that are available and listed on the Indonesia Stock Exchange in 2019-2020. This research uses a quantitative descriptive approach and uses secondary information. The results obtained show that there is a large comparison of the ROA and ROE profitability ratios during the pandemic. Looking at the results of previous research and reviews, the results that the authors get are information related to the impact of the Covid-19 virus on the Kompas100 index on company profitability. A comparison needs to be considered because of changes in the period before and during the pandemic, to the return on assets (ROA) and return on equity (ROE) of the Kompas100 industry. Pay attention to profitability in the period before the Covid-19 pandemic.
Co-Authors Achmad Chusanudin Adhelia Putri Salwa Adies Mariska Agris Haryanto Prakasa AlFajriyah Nurul Khofifah ALFINA ARIQ SHAFIRANI Anisa Widiastuti Anisah Abni Arhan Rachmadan Arnold Sugiarto Audita Shasabilla Amin Brian Argaries Budi Sumartono Cita Restuningsih Dewi Kurniawati Dian Wirdiansyah Didik Sugiyanto Dojeng Meisi Koo Edi Hamdi Effendi Tjahjadi Eka Bertuah Elis Elis Erika Febia Alviani Putri Erna Longa Fadilla Putri Oktaviasari Fahri Hananto Yasin Firnanda Eka Kurniari Franki Slamet Friska Yolanda Hambali Hanafia Ika Ismiyar Indah Rahayu Indah Septiani Iriyanti Iriyanti Irzami Hawa Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Lenny Widiawati Lucy Grace Ariestha Manurung Lydia Indah Permatasari Mayang Sari Edastami Mega Chyntia Muhammad Ivan Ardhiansyah Nadia Fitri Nelcie Mussa Nelcie Valensya Mussa Noel Singgih Haryo Pradono Noviana Wulandari Nurah Haerani Putri Kartini Rino Kurnia Afandi Rio Bernando Sirait Rosalin Putri Lubis Putri Lubis Sandelia Sandelia Santy Wijaya Sapto Jumono Saputra Saputra Stefany Caroline Susi Susanti SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Tantri Yanuar Rahmat Syah Tri Harsanti Mursyid Widya Veronika Winda Amelia Wiwin Gusnia Yuliana Yuliana Zhafarina Marwanta