JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 6 No 1 (2022): April

Impact of Covid-19 on Profitability in Kompas100 Index Companies

Anisah Abni (3Universitas Islam Indonesia, Yogyakarta)
Agus Munandar (Universitas Esa Unggul, Jakarta)
Audita Shasabilla Amin (Universitas Islam Indonesia, Yogyakarta)



Article Info

Publish Date
28 Apr 2022

Abstract

The study was conducted to see the impact of the Covid-19 pandemic on the profitability of the industries incorporated in the Kompas100 index. There is also profitability using Return on Assets (ROA) and Return on Equity (ROE). The author sees 2 situations that change the situation the most, namely before and after the virus was announced. The author takes the entire population as well as all industries that are available and listed on the Indonesia Stock Exchange in 2019-2020. This research uses a quantitative descriptive approach and uses secondary information. The results obtained show that there is a large comparison of the ROA and ROE profitability ratios during the pandemic. Looking at the results of previous research and reviews, the results that the authors get are information related to the impact of the Covid-19 virus on the Kompas100 index on company profitability. A comparison needs to be considered because of changes in the period before and during the pandemic, to the return on assets (ROA) and return on equity (ROE) of the Kompas100 industry. Pay attention to profitability in the period before the Covid-19 pandemic.

Copyrights © 2022






Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...