Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan

ANALISIS PERBANDINGAN KESEHATAN PERUSAHAAN DITINJAU DARI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19

Ayu Indira (Institut Agama Islam Negeri Palangka Raya)
Muhammad Riza Hafizi (Institut Agama Islam Negeri Palangka Raya)
Hasnita Hasnita (Institut Agama Islam Negeri Palangka Raya)



Article Info

Publish Date
10 Jan 2023

Abstract

This study compares company health in financial ratios before and during the COVID-19pandemic. The ratios used in this study are Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Total Asset Turnover (TATO) and Price Earning Ratio (PER). This research approach uses quantitative methods with comparative research types. The study population is the automotive sub-sector companies on the Indonesia Stock Exchange. The sample selection was carried out using a purposive sampling method so that 10 samples of automotive sub-sector companies were obtained in 2018-2021. Statistical analysis in this study were descriptive statistics, normality test, paired sample t-test, and Wilcoxon signed rank test. The results of this study indicate that there are significant differences between the health of companies before and during the COVID-19pandemic in 2018-2021 from the variables Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER). There are differences, namely the Total Asset Turnover (TATO) variable before and during the 2018-2021 COVID-19pandemic. Because during the COVID-19pandemic, the value of Total Asset Turnover TATO decreased due to not maximizing people's purchasing power in the automotive market

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Valuasi Adalah Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan yang terbit secara daring pada bulan Januari dan Juli. untuk mempublikasikan hasil-hasil penelitian dalam bidang Ilmu Manajemen. Jurnal Valuasi mencakup kajian ilmu manajemen yang terdiri dari :Manajemen Pemasaran; Manajemen Sumber ...