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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Annisa Devi Barnaditya Putri
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Economics, Econometrics & Finance Social Sciences Other

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PANDEMI COVID-19: KINERJA KEUANGAN PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI Annisa Devi Barnaditya Putri; Eko Prasetio, Januar
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.7678

Abstract

The research aims to analyze differences in the financial performance of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) between 2019-2022. This study compares financial performance before and when, before and after, during and after as well as before, when and after the Covid-19 pandemic. Financial performance is measured using cash ratio variables, smooth ratio, debt billing periods, fixed asset turnover, remuneration on fixed property, equity return and stock turnover. Normality test method using Shapiro-wolf test and hypothesis analysis technique using non-parametric wilcoxon signed rank test. Based on research, there are differences between financial performance before and during the pandemic, as well as before and after it. Current and post-covid financial performance as well as before, during and after the Covid-19 pandemic there are no differences.
Co-Authors Eko Prasetio, Januar