Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Jurnal Audit, Pajak, Akuntansi Publik
Nurhafidz Sutisna, Taofik
Unknown Affiliation
Economics, Econometrics & Finance Other

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Comparative Analysis of Financial Performance of Coal Energy Companies on the IDX Before and During the COVID-19 Pandemic Nurhafidz Sutisna, Taofik; Evianti, Dessy; Rachman, Rachmawaty
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3646

Abstract

The study examines how the COVID-19 pandemic affected the financial performance of coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Using a descriptive comparative method, the analysis focuses on financial data from annual reports to evaluate metrics like liquidity, solvency, activity, and profitability. The findings suggest that overall, there were minimal alterations in financial performance indicators before and during the pandemic, except for noticeable variations in the cash ratio and total asset turnover ratio.
Co-Authors Evianti, Dessy Rachman, Rachmawaty