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All Journal BALANCE: Economic, Business, Management and Accounting Journal
Widiar, RR Wulan Indri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia Widiar, RR Wulan Indri; Setyahuni, Suhita Whini
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17718

Abstract

This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.
Co-Authors Suhita Whini Setyahuni