Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Application on Economics and Business
Surya, Kelly
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING COVID-19 PANDEMIC Surya, Kelly; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.337-348

Abstract

Many industries around the world are impacted by COVID-19 pandemic. In this research, we aim to examine the impact of COVID-19 pandemic to firms’ financial performance by analyzing whether there is significant difference between firms’ profitability, liquidity, solvency, and activity before and during COVID-19 pandemic. This study uses purposive sampling method which resulted in 105 companies from food and beverages, telecommunication, transportation, tourism, restaurant, and hotel subsectors listed in Indonesia Stock Exchange from 2019 to 2020. We first divide the data into two period, 2019 for the period before COVID-19 pandemic and 2020 for the period during COVID-19 pandemic. Then, we uses paired samples t-test and Wilcoxon signedrank test for hypothesis testing. The data is processed using IBM SPSS Statistics 26. The results indicate that the profitability and activity of food and beverages companies differ significantly, while liquidity and solvency do not. The solvency of telecommunication companies differs significantly, while profitability, liquidity, and activity do not. The profitability, solvency, and activity of transportation companies differ significantly, while liquidity does not. The profitability, liquidity, solvency, and activity of tourism, restaurant, and hotel companies differ significantly.
Co-Authors