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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal STIE Semarang (Edisi Elektronik) Jurnal Dinamika Manajemen
Asri Nur Wahyuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

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Kinerja Keuangan Perusahaan Sebelum dan Selama Pandemi Covid-19 Annisa Nur Faiqoh; Asri Nur Wahyuni
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.4016

Abstract

The impact of the Covid-19 pandemic can be felt in all aspects. Not only the transportation sector, manufacturing and the economy, almost all sectors are affected, including the tourism sector which has been affected by the outbreak of Covid-19. The pressure is the significant drop in international visitor numbers with mass cancellations and shrinking bookings. This study aims to compare the company's financial performance before and during the covid-19 pandemic. 17 companies listed on the Indonesia Stock Exchange between 2018-June 2021 were selected for this study. The Wilcoxon Signed Rank Test and Paried Sample T-Test techniques were used as analytical tools to answer all the problems. The ratios using the Wilcoxon signed rank test were CR, NPM and PER. While the ratio that uses the Paried Sample T-Test is DAR. The results showed that differences in the company's financial performance before and during the covid-19 pandemic by using financial ratios.
Co-Authors Annisa Nur Faiqoh Masayu Rizky Kurnianingsih Suci Atiningsih