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All Journal JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Kholilah Kholilah
UIN Maulana Malik Ibrahim Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Ulfah Rahmawati; Kholilah Kholilah
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.189

Abstract

This study aims to determine the financial performance before and during the Covid-19 pandemic in Indonesia. This study used a comparative quantitative method with Kruskal Wallis test to compare the financial performance of 312 companies on the Indonesian stock exchange. The results of this study show differences in liquidity, solvency, profitability, and financial activities of companies before and during the Covid-19 pandemic. This difference is due to the conservative nature of the company to expand its business and allocate investments in instruments or sectors that do not have high risks. This condition causes many companies to make efficiencies by breaking off employment relations or reducing employee salaries, which impacts people's purchasing power. The decline in people's purchasing power and mobility restrictions decreased the company's income. This study could not find the difference between the liquidity ratio and the current and quick ratio. This result allows the use of other liquidity measurements such as the cash turnover ratio because it shows the relative value between the value of net sales to net working capital.
Comparative Analysis Of Banking Sector Financial Performance Before And During The Covid-19 Pandemic Kholilah Kholilah; Anggra Saputra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4531

Abstract

This study aims to determine differences in financial performance before and during the covid-19 pandemic. The variables used to measure banking performance are Liquidity Ratio proxied by LDR/FDR, Profitability Ratio proxied by BOPO, ROA and NIM/NOM, and Solvency Ratio proxied by CAR. This research is quantitative research with a comparative approach. The data used is secondary data of quarterly banking financial statements obtained from the IDX official website. The population of this study is all banks listed on the IDX, the sample selection is done using purposive sampling technique, the number of samples in this study is 25 conventional banks and 2 Islamic banks. The data analysis method used is a different test with paired sample t-test and the Wilcoxon sign test. The results of this study indicate that there are differences in banking performance measured by the ratio of LDR/FDR and BOPO, and there is no difference in banking performance measured by ROA, NIM/NOM, and CAR.
The Value Relevance of Sustainability Disclosure Quality Aulia Fuad Rahman; Desi Tri Kurniawati; Ayu Aryista Dewi; Kholilah Kholilah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.68924

Abstract

   In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. 
Co-Authors Anggra Saputra Aulia Fuad Rahman Desi Tri Kurniawati Dewi, Ayu Aryista Ulfah Rahmawati