ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAN RETAIL YANG TERDAFTAR DI BEI PASCA COVID-19 - Angin, Desi Putriyanti Perangin; Muliyani, Muliyani (Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi, 2024)
AbstrakPenelitian ini membahas tentang masalah yang terkait dengan kinerja perusahaan retail setelah pandemi Covid-19, yang berdampak pada kinerja perusahaan. Tujuan dari penelitian ini adalah untuk melihat apakah terdapat perbedaan rasio profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Pengukuran profitabilitas menggunakan rasio ROA, ROE dan NPM. Populasi penelitin adalah laporan keuangan seluruh perusahaan retail yang terdaftar pada BEI pada kurun 2019-2022. Pemilihan sampel menggunakan metode purposive sampling dan mendapatkan 25 perusahaan retail yang terdaftar di BEI (Bursa Efek Indonesia). Pengujian terhadap kinerja profitabilitas memakai Wilcoxon Sign Rank test dengan perangkat SPSS 25. Hasil pengujian menunjukkan bahwa tidak terdapat perbedaan signifikan profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Hal ini menunjukkan bahwa perusahaan mampu mempertahankan tingkat profitabilitasnya dimasa pandemic dengan memaksimalkan modal dan pemanfaatan teknologi secara efektif. Penelitian kedepan perlu menggali analisis profitabilitas berdasarkan aspek lain, sehingga kajian mengenai profitabilitas diperusahaan retail dapat dilaksanakan secara komprehensif dan akurat. Kata kunci: Profitabilitas; ROA; ROE; NPM AbstractThis research discusses issues related to the performance of retail companies after the Covid-19 pandemic, which has an impact on company performance. The aim of the study was to see whether there were differences in the profitability ratios of retail companies before the pandemic, during the pandemic, and after the pandemic ended. Measuring profitability using the ratio of ROA, ROE and NPM. The research population is the financial reports of all retail companies listed on the IDX in the 2019-2022 period. The sample selection used a purposive sampling method and obtained 25 retail companies listed on the IDX (Indonesian Stock Exchange). Tests on profitability performance used the Wilcoxon Sign Rank test with the SPSS 25 tool, and the test results showed that there was no significant difference in the profitability of retail companies before the pandemic, during the pandemic, and after the pandemic ended. This shows that the company is able to maintain its level of profitability, which sees that during Covid-19 the company tried to function the capital it had in order to gain profit, by utilizing all-sophisticated technology. Future research needs to analyze profitability based on other aspects, so that studies on profitability in retail companies can be carried out in a comprehensive and accurate manner. Keywords: Profitability; ROA; ROE; NPM