Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19
Abstract
Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue to run well or not in the future. The research aims to analyze differences in the financial performance of food and beverage companies before and during the Covid-19 pandemic on the Indonesia Stock Exchange for the 2018-2021 period. The sample was determined using the census sampling method. The number of samples used was 26 companies. The analysis technique used is the Wilcoxon Signed Rank Test. The research results showed that there were no differences in the liquidity ratio, solvency ratio, profitability ratio and market valuation ratio in financial performance before and during the Covid-19 pandemic, while in the activity ratio there was a difference in financial performance before and during the Covid-19 pandemic.
Keywords: Covid-19 Pandemic; Financial Performance; Financial Ratios
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References
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Utama, M. S. (2016). Aplikasi Analisis Kuantitatif. C.V. Sastra Utama.
Wiagustini, N. L. P. (2014). Manajemen Keuangan. Udayana University Press.
Alisyah, W. N., & Susilowati, L. (2022). Comparison of Financial Performance in Health Sector Companies Listed on the Indonesia Stock Exchange before and During the Covid-19 Pandemic. Peer-Reviewed Article Jurnal Keuangan Dan Perbankan, 26(1), 2443–2687. https://doi.org/10.26905/jkdp.v26i1.6816
Ardi, T., & Nursiam. (2022). Comparison Analysis Of Company Financial Performance In The Times Before And During The Covid-19 Pandemic (Study On Food And Beverage Companies Listed On The Idx In 2019-2020). Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6(4), 1689–1699.
BPS. (2020). Ekonomi Indonesia Triwulan II 2020 Turun 5,32 Persen. https://www.bps.go.id/pressrelease/2020/08/05/1737/-ekonomi-indonesia-triwulan-ii-2020-turun-5-32-persen.html
Budiningsih, H. S. S., Zulkifli, Z., & Rachbini, W. (2022). Pengaruh Pendemi Covid-19 Terhadap Kinerja Perusahaan (Profitabilitas, Likuiditas, Faktor Eksternal, Dan Harga Saham) Pada Perusahaan Industri Otomotif Di Bei. Jurnal Manajemen Dan Bisnis, 4(01), 15–36. https://doi.org/10.47080/jmb.v4i01.1765
Candera, M., & Indah, K. D. (2021). Financial Performance Islamic Banking: a Comparative Analysis Before and During the Covid-19 Pandemic in Indonesia. International Journal of Business, Management and Economics, 1(2), 44–52. https://doi.org/10.47747/ijbmer.v1i2.201
Daryanto, W. M., Rizki, M. I., & Mahardhika. (2021). Financial Performance Analysis of Construction Company Before and During Covid-19 Pandemic in Indonesia. International Journal of Business, Economics and Law, 24(4), 99–108.
Derco, J. (2022). The Impacts of the COVID-19 Pandemic on the Tour Operator Market—The Case of Slovakia. Journal of Risk and Financial Management, 15(10). https://doi.org/10.3390/jrfm15100446
Erol, S. (2022). Financial and economic impacts of the COVID-19 pandemic on aquaculture in Türkiye and financial policy recommendations. Marine Policy, 146(March), 105313. https://doi.org/10.1016/j.marpol.2022.105313
Esomar, M. J. F., & Chritianty, R. (2021). JKBM Covid-19 Pandemic Impact towards the Financial Performance of Companies on Service Sector in BEI. 7(2), 227–233. https://doi.org/10.31289/jkbm.v7i2.5266
Fahmi, I. (2015). Manajemen Perbankan Konvensional & Syariah. Mitra Wacana Media.
Fauzi, S., & Retnosari. (2022). Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Sebelum dan Saat Pandemi Covid-19. Jurnal Cakrawala Ilmiah, 2(1), 137–148.
Gunawan, F. H. (2021). Perbandingan Kinerja Keuangan Perusahaan sektor Makanan dan Minuman sebelum Covid-19 dan Pada Masa Covid-19. Media Akuntansi Dan Perpajakan Indonesia, 3(1), 19–36.
Hidayat, M. (2021). Analisis Perbandingan Kinerja Keuangan dan Nilai Perusahaan Sebelum dan Disaat Pandemi Covid-19. 15, 9–17.
Ilahude, A. P., Maramis, B. J., & Untu, N. V. (2021). Analisis Kinerja Keuangan Sebelum dan Saat Masa Pandemi Covid-19 pada Perusahaan Telekomunikasi yang Terdaftar di BEI. Jurnal EMBA, 9(4), 1144–1152.
Kasmir. (2016). Analisis Laporan Keuangan. PT RajaGrafindo Persada.
Khairudin, & Grysia, F. (2022). Analisis Perbandingan Kinerja Keuangan PT . Ace Hardware Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19. Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(3), 253–264.
Kristanto, andi kurniawan, & Yanto, H. (2022). Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals Sebelum dan Selama Pandemi Covid-19. Akuntansiku, 1(4), 269–280. https://doi.org/10.54957/akuntansiku.v1i4.284
Lahallo, F. F., & Rupilele, F. G. J. (2021). Perbandingan Likuiditas dan Profitabilitas Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Comparison of Liquidity and Profitability of Transportation Companies Listed on The Indonesia Stock Exchange Before. 2(2), 34–40.
Lowardi, R., & Abdi, M. (2020). Pengaruh Pandemi Covid-19 Terhadap Kinerja dan Kondisi Keuangan Perusahaan Publik Sektor Properti. III(2), 463–470.
Mantiri, J. N., & Tulung, J. E. (2022). Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage Di Bursa Efek Indonesia Sebelum Dan Saat Pandemi Covid-19. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 10(1), 907–916.
Mardawiyah, W., Maharani, P., & Wiradjaja, N. (2021). Profitability Ratio Analysis Before and During Covid-19: Case Study in Pt Japfa Comfeed Indonesia. South East Asia Journal of Contemporary Business, Economics and Law, 24(4), 52Mardawiyah, W., Ariani, D., Maharani, P., Wira.
Pratama, E. H., Pontoh, W., & Pinatik, S. (2021). Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Perusahaan Ritel Yang Terdaftar Di Bursa Efek Indonesia. Going Concern : Jurnal Riset Akuntansi, 16(2), 111–118.
Pura, R. (2021). Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid. AkMen Jurnal Ilmiah, 18(2), 135–143. https://doi.org/10.37476/akmen.v18i2.1663
Rahmani, A. N. (2020). Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan. Kajian Akuntansi, 21(2), 252–269. https://doi.org/10.29313/ka.v21i2.6436
Ramadhani, D. Y., Kusumastuti, R., & Yustien, R. (2022). Analisis Komparasi Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar Di BEI). 3(October), 3209–3219.
Rinofah, R., Prima Sari, P., & Evany, S. T. (2021). Analisis Profitabilitas Perusahaan Kompas 100 Sebelum dan Saat Pandemi Covid-19. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(2), 397–414. https://doi.org/10.47467/alkharaj.v4i2.678
Seto, A. A. (2021). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Sektor Perbankan Di Indonesia. Eqien: Jurnal Ekonomi Dan Bisnis, 8(2). https://doi.org/10.34308/eqien.v8i2.248
Siswati, A. (2021). Dampak Pandemi Covid-19 pada Kinerja Keuangan (Studi kasus pada Perusahaan Teknologi yang Listing di BEI). Jurnal Llmah Bisnis, Manajemen Dan Akuntansi, 2(1)(1), 64–73.
Siwu, N. timoriani thania, Mangantar, M., & Debbie, palandeng indrie. (2022). Analisis Komparatif Kinerja Keuangan Pada Perusahaan Otomotif di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 10(1), 907–916.
Thi Xuan Nguyen, H. (2022). The Effect of COVID-19 Pandemic on Financial Performance of Firms: Empirical Evidence from Vietnamese Logistics Enterprises. Journal of Asian Finance, 9(2), 177–0183. https://doi.org/10.13106/jafeb.2022.vol9.no2.0177
Utama, M. S. (2016). Aplikasi Analisis Kuantitatif. C.V. Sastra Utama.
Wiagustini, N. L. P. (2014). Manajemen Keuangan. Udayana University Press.
Published
2023-10-30
How to Cite
FRIDARIANI, Ni Made; DANA, I Made.
Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2776-2787, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/102936>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p17.
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