PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI
Abstract
This study aims to determine whether or not there are differences in financial performance in the health sector (hospitals) listed on the Indonesia Stock Exchange during the Covid-19 pandemic. Comparative quantitative approach is the method used in this research. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial statements of registered Health Sector Companies (Hospitals) and presenting financial report data on the Indonesia Stock Exchange Quarter 1 to 4 of 2019 as a reflection of conditions before the Covid-19 pandemic and reports financial year 2020 Quarters 1 to 4 as a reflection of conditions during the Covid-19 pandemic. The research variable used is the liquidity ratio proxied by (Current Ratio and Quick Ratio) Solvency ratio is proxied by (Debt to Equity Ratio and Debt to Total Assets) Activity ratio is proxied by (Fixed Assets Turn Over and Total Assets Turn Over), Profitability ratios are proxied with (Return On Equity Ratio and Net Profit Margin). The results of this study indicate that the variables of liquidity, solvency, activity have no difference in financial performance while the profitability variable shows there is a difference in financial performance.
References
Amallia, C., Rahmawati, W., & Dwijayanti, F. (2021). Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia. INVEST : Jurnal Inovasi Bisnis dan Akuntansi. 2(2). 134-139.
Antari, G.A.Y (2016). Analisis Laporan Keuangan Sebagai Dasar Menilai Kinerja Keuangan Pada Rumah Sakit Umum Daerah (RSUD) Bangli. Jurnal Jurusan Pendidikan Ekonomi (JJPE). 7(2).
Fahmi, I. (2012). Analisis Kinerja Keuangan. Alfabeta.
Kasmir (2016). Analisis Laporan Keuangan. Edisi 1. Cetakan 9. Jakarta : Rajawali Pers.
Larasati, N & Hidayat, I. (2018). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Perusahaan Sektor Kesehatan (Rumah Sakit). Jurnal Ilmu dan Riset Manajemen. 7(12). Desember. 1-17.
Mayangsari, R. (2018). Pengaruh Struktur Modal, Keputusan Investasi, Kepemilikan Manajerial, dan Komite Audit Terhadap Nilai Perusahaan Aneka Industri yang Listing di Bursa Efek Indoensia Tahun 2012-2016. Jurnal Ilmu Manajemen Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Surabaya. 6(4). 477-485.
Prasetya, P. (2021). Analisis Kinerja Keuangan Perusahaan Sebelum dan Saat Pandemi Covid-19 Pada Perusahaan Farmasi Yang Tercatat di Bursa Efek Indonesia. Jurnal Ilmiah Indonesia. 1(5). Mei. 579-587.
Sofyan, M. (2019). Rasio Keuangan Untuk Menilai Kinerja Keuangan. Akademika. 17(2). Agustus. 115-120.
Sujarweni, W.V. (2017). Manajemen Keuangan Dalam Analisis Laporan Keuangan. Makasar: Pustaka Baru Press.
Refbacks
- There are currently no refbacks.
Journal of Applied Management & Entrepreneurship is published by Management Studies Program, Faculty of Economics and Business, Muhammadiyah University of Palembang. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
INDEXED / ABSTRACTED
