Analisis Kinerja Keuangan dan Kinerja Saham Perusahaan Sektor Perbankan Sebelum dan Saat Pandemi Covid-19 - Faid Pawiro Hamid; Masruri Muchtar (Jurnal Manajemen STIE Muhammadiyah Palopo, 2022)
AbstractCovid-19 pandemic has spread to all countries, including Indonesia. Many industrial sectors were disrupted and economic growth in Indonesia declined during the pandemic. This study aims to analyze whether there are differences in the financial performance and stock performance of Indonesian publicly listed companies in the banking sector during the covid-19. Employing paired sample t test and Wilcoxon signed test, the data used are monthly financial reports from 30 banks listed on the Indonesian stock exchange. The results indicate that there are significant differences during the covid-19 pandemic in the ratio of return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), and price to book value (PBV). Meanwhile, the return on equity (ROE) ratio does not have a significant difference during the covid-19 pandemic. It implies that during the covid-19 the bank must improve its performance and minimize the impact of the pandemic so that the company's profitability will increase again.Keywords: Banking, Covid-19, Profit, ReturnAbstrak Pandemi covid-19 telah menyebar ke beberapa negara salah satunya Indonesia. Dampaknya beberapa sektor industri terganggu dan pertumbuhan ekonomi di Indonesia mengalami penurunan selama pandemi. Tujuan penelitian ini adalah untuk menganalisis apakah terdapat perbedaan kinerja keuangan dan kinerja saham perusahaan go public di sektor perbankan selama pandemi covid-19 menggunakan alat uji statistik paired sample t test dan uji wilcoxon signed test. Data yang digunakan adalah data sekunder berupa laporan keuangan bulanan dari 30 bank yang dipakai sebagai sampel penelitian. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan selama pandemi covid-19 terhadap rasio return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), dan price to book value (PBV). Sedangkan rasio return on equity (ROE) tidak memiliki perbedaan yang signifikan selama pandemi covid-19. Berdasarkan hasil penelitian tersebut implikasinya adalah selama pandemi covid-19 pihak bank harus meningkatkan kinerjanya dan meminimalisir dampak yang ditimbulkan dari pandemi sehingga profitabilitas perusahaan akan kembali meningkat.Kata Kunci: Covid-19, Perbankan, Kinerja, Keuntungan