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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Dinamika Pasar: Refleksi Kinerja Keuangan Perusahaan Sebelum dan Selama Pandemi di BEI Sari, Ika Puspita; Mazidah, Nurul; Eka, Anggri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.12

Abstract

This research aims to find out whether the Covid-19 pandemic has an effect on the company's financial performance or not as measured by financial ratios. This research is a type of quantitative research. The population in this study was 26 companies and the sample from the research was 15 food and beverage companies listed on the Indonesia Stock Exchange with 4 years of observation starting from 2018-2021. The analysis technique used uses descriptive statistics and difference tests. From the results of the analysis, it was found that there was no influence between financial performance before and during the Covid-19 pandemic in food and beverage companies listed on the Indonesia Stock Exchange when viewed from the Current Ratio, Debt to Equity Ratio, Recevable Trun Over, and Return on Total Assets. The research results show that the financial performance of food and beverage companies on the Indonesia Stock Exchange tends to be relatively stable and not significantly affected by the impact of the Covid-19 pandemic based on observed financial ratios. This shows the stability and resilience of the food and beverage sector business in facing external pressure from the pandemic, which can be a positive signal for stakeholders and investors.
Co-Authors A., Diki Aprianto Abdurrohman KM, M. Sa’id Amin Retnoningsih Anwar, Sumadi Lukman Ardha, Doglas Rama Bayu Arif Wijaya Arifin, Shokhibul Ariyanti, Irma Arwani, M. Atika Atika Azizah, Zulfi Bathari, Anggraini Citra Ryshang Batubara, Naufal Akbar Bayu Bakti Angga Santoso Candraningrat, I Dewa Agung Ayu Diva Darwito Dewi Latifatul Ilma Dewi, Aprilya Tunggo Dicky M. Rizal, Dicky M. Djoko Wahyono Dyawati, Nova Ediati Sasmito Eka, Anggri Endang Lukitaningsih Enni Suwarsi Rahayu Estriningsih, Endang Fairuza, Najwa Falihah, Atika Hanum Fauzi, Rifani Firda Ridhayani Firiyah, Erna Tsalatsatul Fita Rahmawati Fitriyah, Erna Tsalasatul Harahap, Amira Mufidah I Dewa Putu Pramantara Ibrahim, Muhammad Malik Irfan Muris Setiawan Karundeng, Glory Claudia Kurnia, Ita Lubis, Zulfahmi Mahardinata, Nur Azid MAULANA, AGUNG FIRMAN Maulidiyah, Vivin Nur Mazidah, Nurul Mecca Arfa, Mecca Muhammad Husaini Muhammad Nurul Huda Munadi, Windya Rizki Dwi Mustofa Mustofa Muvita Rina Wati Nabila, Lathifa Nafi’a, Fikrotul Ilman Nanang Munif Yasin Nurkhalika, Rachmi Nurul Huda Nurwulandari , Andini parakoso, gigih Pratama, Anton Purwaningtyastuti, Eni Rakhmawati, Fitria Ratna Ratna Riani, Susetya Lia Rizka Humardewayanti Asdie Roni, Faishol Rufaidah, Alfin Rumiyati, Rumiyati Sahid, Muhammad Novrizal Abdi Selamet, Ni Made Dwi Antika Simamora, Dian Mutiara Siti Rahayu Sulistyawati, Ety Diana Sulistyawaty, Ety Diana Taufik, Ganjar Titik Nuryastuti Tri Murti Andayani Utami, Tri Fitri Yana Wahyuddin, Munifah Widyati, Widyati Wiganata, Siken Agil Wijayana, Singgih Wiyatami, Monia Agni Yuni, Ika Yusmanisari, Eka Zahro, Indira Munifatus