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All Journal Jurnal Paradigma Akuntansi
Sugandha, Raissa Natasha
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19 Sugandha, Raissa Natasha; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28390

Abstract

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period bypurposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic.
Co-Authors Elizabeth Sugiarto Dermawan