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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ekonomi Bisnis UG Journal Prosiding PESAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi Kontemporer Dharma Ekonomi Score: Jurnal Lentera Manajemen Pemasaran Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Caecilia Widi Pratiwi
Universitas Gunadarma
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perbandingan Kinerja Keuangan Selama Pandemi Covid 19: Studi Kasus pada Sektor Transportasi dan Logistik yang Terdaftar di BEI Listiarti, Aulia Azzahra Nur; Pratiwi, Caecilia Widi; Trimulyani, Sulistining
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.50226

Abstract

Abstract: Perbandingan Kinerja Keuangan Selama Pandemi Covid 19: Studi Kasus pada Sektor Transportasi dan Logistik yang Terdaftar di BEI. Tujuan penelitian ini adalah untuk menganalis kinerja keuangan perusahaan Sektor Transportasi dan Logistik sebelum dan saat pandemi Covid-19. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan 2017-2020 Perusahaan Sektor Transportasi dan Logistik. Teknik pengambilan sampel adalah purposive sampling. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Alat analisis yang digunakan adalah metode Du Pont System (NPM, TATO, ROA, ROE, EM), Uji Normalitas dan Uji Wilcoxon Signed-Rank Test. Berdasarkan hasil analisis dapat disimpulkan bahwa hasil hitung nilai signifikansi NPM, TATO, ROA pada transportasi darat dan udara terdapat perbedaan, sedangkan untuk nilai EM tidak ada perbedaan. Nilai signifikansi NPM, TATO, ROA, ROE, dan EM pada transportasi laut tidak menunjukkan adanya perbedaan. Secara keseluruhan, nilai signifikansi NPM, TATO, ROA, dan ROE terdapat perbedaan, sedangkan EM tidak terdapat perbedaan. Oleh karena itu, sektor transportasi yang paling terdampak selama pandemi Covid-19 adalah transportasi udara.Keywords: Sistem DuPont, Covid-19, Kinerja Keuangan, Transportasi dan LogistikAbstract: Comparison of Financial Performance During Covid 19 Pandemic: A Case Study at Transportation and Logistics Sector Listed in IDX. This study aims to analyze companies' financial performance in the Transportation and Logistics Sector before and during the Covid-19 pandemic. The data used is secondary data in the form of the 2017 – 2020 annual financial statements of Transportation and Logistics Sector Companies. The sampling technique is purposive sampling. This study uses descriptive research with a quantitative approach. The analytical tool used is the Du Pont System method (NPM, TATO, ROA, ROE, EM), Normality Test, and Wilcoxon Signed-Rank Test. Based on the analysis results, it can conclude that the results of calculating the significance value of NPM, TATO, and ROA on land and air transportation are different. In contrast, for the EM value, there is no difference. The significance value of NPM, TATO, ROA, ROE and EM on sea transportation showed no difference. Overall, there are differences in the significance values of NPM, TATO, ROA, and ROE, while no difference exists in EM. Therefore, the transportation sector that is most affected during the Covid-19 pandemic is air transportation.Keywords: DuPont System, Covid-19, Financial Performance, Transportation and Logistics 
Co-Authors Ary Natalina Ayuningtyas, Aprillia Sekar Budiasih Budiasih Emmy Indrayani Listiarti, Aulia Azzahra Nur Loucianna Sianturi Mochamad Ilham Fauzi Purwaningrum, Supiningtyas Rini Tesniwati, Rini Riska Evi Yanti Riska Evi Yanti Risnawati, Dian Setyarini, Ekaning Suwardi Suwardi Syntha Noviyana Tanamas, Randy Reliantama Trimulyani, Sulistining