e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19

Ikbal Hallan Ibrahim (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Dwiyani Sudaryanti (Universitas Islam Malang)



Article Info

Publish Date
19 Aug 2021

Abstract

This study was conducted to determine differences in the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. This type of research is quantitative with a comparative study using purposive sampling method. The data used in this research is secondary data. Data was processed by paired sample t-test. From the results of data processing, it shows that there is no significant difference in the Quick Ratio of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.873 > 0.05, there is no significant difference in the Debt to Equity Ratio of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.880 > 0.05, there is no significant difference in the Return on Equity of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.209 > 0.05, there is no significant difference in the Total Asset Turnover of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant value of 0.064 > 0.05 Keywords: Covid-19, Quick ratio, Debt to Equity Ratio, Return On Equity, Total asset Turnover.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...