Jurnal Analisa Akuntansi dan Perpajakan
Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan

PANDEMI COVID-19: KINERJA KEUANGAN PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI

Annisa Devi Barnaditya Putri (Unknown)
Eko Prasetio, Januar (Unknown)



Article Info

Publish Date
31 Mar 2024

Abstract

The research aims to analyze differences in the financial performance of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) between 2019-2022. This study compares financial performance before and when, before and after, during and after as well as before, when and after the Covid-19 pandemic. Financial performance is measured using cash ratio variables, smooth ratio, debt billing periods, fixed asset turnover, remuneration on fixed property, equity return and stock turnover. Normality test method using Shapiro-wolf test and hypothesis analysis technique using non-parametric wilcoxon signed rank test. Based on research, there are differences between financial performance before and during the pandemic, as well as before and after it. Current and post-covid financial performance as well as before, during and after the Covid-19 pandemic there are no differences.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Analisa Akuntansi dan Perpajakan diterbitkan dan dikelola oleh Program Studi Akuntansi Universitas Dr Soetomo Surabaya bekerjasama dengan Asosiasi Konsultan Pajak Publik Indonesia (AKP2I) Pengurus Daerah (PengDa) Jawa Timur. Jurnal Analisa Akuntansi dan Perpajakan mengajak para akademisi ...