Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid

AKMEN Jurnal Ilmiah

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Title Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid
Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid
 
Creator Pura, Rahman
 
Description This study aims to analyze differences in financial performance from the aspects of solvency and profitability before and during the Covid pandemic. The research was conducted at PT Telkomsel. The data is collected using documentation techniques in the form of financial reports based on the first, second and third quarters of 2019 and 2020. The analysis technique uses the Different t Test with the Paired Samples T Test, which compares data before the Covid pandemic (2019) with data during the Covid pandemic ( 2020).
The results showed that the solvency value (DER) during the Covid pandemic increased compared to before the Covid pandemic, while the profitability value (ROA) during the Covid pandemic decreased compared to before the Covid pandemic. Then there is a significant difference in financial performance before and during the Covid pandemic both from the solvency aspect as measured by the Debt Equity Ratio (DER) and from the profitability aspect as measured by the Retrun On Assets (ROA) ratio.
The research implication is that the high solvency value (DER) and the low profitability value (ROA), if it continues to be prolonged, will have an impact on decreasing the level of trust of creditors or potential creditors and investors or potential investors in the company.
Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan dari aspek solvabilitas dan profitabilitas sebelum dan selama pandemi covid. Penelitian dilakukan pada PT Telkomsel. Data dikumpul dengan teknik dokumentasi berupa laporan keuangan berdasarkan kuartal kesatu, kedua dan ketiga tahun 2019 dan tahun 2020. Teknik analis menggunakan uji Beda t Test dengan jenis pengujian Paired Samples T Test yakni membandingkan data sebelum pandemi covid (2019) dengan data selama pandemi covid (2020).
Hasil peenlitian menunjukkan nilai solvabilitas (DER) selama pandemi covid meningkat dibanding sebelum pandemi covid, sedangkan nilai profitabilitas (ROA) selama pandemi covid menurun dibanding sebelum pandemi covid. Kemudian terdapat perbedaan yang signifikan kinerja keuangan sebelum dan selama pandemi covid baik dari aspek solvabilitas yang diukur dengan rasio Debt Ekuity Ratio (DER) maupun dari aspek profitabilitas yang diukur dengan rasio Retrun On Assets (ROA).
Implikasi penelitian bahwa nilai solvabilitas (DER) yang tinggi dan nilai profitablitas (ROA) yang rendah hal ini jika terus berkepanjangan maka akan berdampak pada menurunnya tingkat kepercayaan kreditur atau calon kriditur dan investor atau calon investor terhadap perusahaan,
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2021-08-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1663
10.37476/akmen.v18i2.1663
 
Source AkMen JURNAL ILMIAH; Vol 18 No 2 (2021): AkMen JURNAL ILMIAH; 135-143
2621-4377
1829-8524
10.37476/akmen.v18i2
 
Language eng
 
Relation http://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1663/1110
 
Rights Copyright (c) 2021 AkMen JURNAL ILMIAH
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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