Kinerja keuangan sebelum dan selama pandemi Covid-19: perusahaan tekstil di Indonesia

Yana Safitri (Universitas Negeri Malang)
Lulu Nurul Istanti (Universitas Negeri Malang)

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Vol. 2 No. 2 (2022)

Abstract This study aims to determine the differences in the company's financial performance before and during the covid-19 pandemic in textile companies listed on the Indonesia Stock Exchange, as well as to compare the finances before and during the covid-19 pandemic from Quarter II to IV in 2019-2020. The sampling method in this research is purposive sampling, with the obtained research samples are 10 companies. In analyzing the data, the researcher used the paired sample t-test and the Wilcoxon Signed rank test, but before that, the normality test was carried out. The results of the analysis of this study are that there are significant differences before and during the covid-19 pandemic in the ratio of ROA, NPM, DAR and TATO. Meanwhile, the ratio of CR and QR shows that there is no significant difference before and during the covid-19 pandemic. The covid-19 pandemic situation had a negative impact on the financial performance of textile companies due to declining financial performance conditions. One of the causes of the company's financial condition worsening is due to declining income during the covid-19 pandemic. Abstrak Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan sebelum dan selama pandemi covid-19 pada perusahaan tekstil yang terdaftar di Bursa Efek Indonesia, serta membandingkan keuangan sebelum dan selama masa pandemi covid-19 dari Triwulan II hingga IV tahun 2019-2020. Metode pengambilan sampel dalam penelitian adalah purposive sampling, dengan diperoleh sampel penelitian yaitu 10 perusahaan. Dalam melakukan analisis data peneliti menggunakan analisis paired sample t-test dan Wilcoxon Signed rank test, namun sebelumnya dilakukan uji normalitas. Hasil analisis penelitian ini yaitu terdapat perbedaan yang signifikan sebelum dan selama pandemi covid-19 pada rasio ROA, NPM, DAR dan TATO. Sedangkan rasio CR dan QR menunjukkan tidak terdapat perbedaan yang signifikan sebelum dan selama pandemi covid19. Situasi pandemi covid-19 berdampak negatif terhadap kinerja keuangan perusahaan tekstil karena kondisi kinerja keuangan yang menurun. Salah satu penyebab kondisi keuangan perusahaan memburuk karena pendapatan selama pandemic covid-19 menurun.