分析Covid-19大流行对2018 -2020年上市的运输公司财务表现的影响

Restifa Ningtias, Jaeni
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引用次数: 2

摘要

印度尼西亚的第一例Covid-19病毒发生在2020年3月。由于病毒,公司的财务业绩受到了影响。本研究旨在确定在COVID-19大流行之前和期间在印度尼西亚证券交易所上市的运输公司的财务绩效是否存在显著差异。本研究使用的数据是二手数据,以2019年和2020年年度报告的形式从印度尼西亚证券交易所获得。2019年2019冠状病毒病大流行前的财务报表和2020年2019冠状病毒病大流行期间的年度报告。使用的研究变量是净资产收益率(ROE)、速动比率(QR)、负债权益比(DER)和总资产周转率(TATO)。结果表明,企业净资产收益率(ROE)和总资产周转率(TATO)存在显著差异。同时,速动比率(QR)和负债权益比(DER)没有显著差异。关键词:金光佳,净资产收益率,速动比率,负债权益比,总资产周转率
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Analisis Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2020
The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over
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