ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BEI PADA MASA SEBELUM DAN SELAMA PANDEMI COVID 19

Ery Dwi Hardianti

Abstract


This study aims to find out whether there are differences in the financial performance of retail companies listed on the IDX in the period before and during the Covid-19 pandemic. Financial performance is a reflection of the condition of a company. In measuring financial performance can be done using the ratios of profitability, liquidity, solvency and activity. The population in this study is retail companies listed on the IDX for the 2018-2021 period. Sampling techniques use purposive sampling techniques. This research is a comparative quantitative research with secondary data and processed using the SPSS application. Based on the results of the Wilcoxon sign rank test that has been carried out, it shows that there is a significant difference in the profitability ratio proxied using ROA and ROE, which means that H1.1 and H 1.2 are accepted. The liquidity ratio proxied with CR and QR has no significant difference meaning that H2.1 and H2.2 are rejected. The ratio of solvency proxied with DAR and DER there is a significant difference meaning that H3.1 and H3.2 are accepted. The ratio of proxied activity to TAT shows that there is a significant difference then H4 is accepted.               

 

Keywords: Financial performance, Profitability, Liquidity, Solvency, Activity


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References


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