OCTAVIANI, NATASYA (2024) ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN SEBELUM DAN SAAT PANDEMI COVID-19. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze whether there are significant differences in the financial ratios of Return on Assets (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) before and during the Covid-19 pandemic for the 2017-2022 period in foods and beverages sub-sector companies listed on the Indonesia Stock Exchange. The population in this study is foods and beverages sub-sector companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling method so that the sample in this study was 23 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial statements. The analysis method in this study is the Wilcoxon Singed Rank Test which was previously carried out by the Normality Test. The results of the Wilcoxon Singed Rank Test in this study are ROA, CR and DER showing Sig 2-tailed results > 0.05 so that it can be concluded that there is no significant difference before and during the Covid-19 pandemic. Keywords: Financial Performance, Return on Assets, Current Ratio, Debt to Equity Ratio, Covid-19 Pandemic Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada perbedaan signifikan rasio keuangan Return on Assets (ROA), Current Ratio (CR) dan Debt to Equity Ratio (DER) sebelum dan saat pandemi Covid-19 periode 2017-2022 pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pengambilan sample menggunakan metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 23 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia berupa laporan keuangan. Metode analisis dalam penelitian ini yaitu Wilcoxon Singed Rank Test yang sebelumnya dilakukan Uji Normalitas. Hasil dari Uji Beda Wilcoxon Singed Rank Test pada penelitian ini adalah ROA, CR dan DER menunjukan hasil Sig 2-tailed > 0.05 sehingga dapat disimpulkan tidak adanya perbedaan signifikan sebelum dan saat pandemi Covid-19. Kata Kunci: Kinerja Keuangan, Tingkat Pengembalian Aset, Rasio Lancar, Rasio Kewajiban terhadap Ekuitas, Pandemi Covid-19.
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