JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)

Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi

Wiwik Andriani (Politeknik Negeri Padang)
Rangga Putra Ananto (Politeknik Negeri Padang)
Eka Rosalina (Politeknik Negeri Padang)
Wina Nofrima Fitri (Politeknik Negeri Padang)
Dandi Aprila (Politeknik Negeri Padang)



Article Info

Publish Date
31 Oct 2022

Abstract

Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.

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Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...