wijaya, Putri milenia and Septiyanti, Ratna and Agustina, Yenni (2022) Financial Performance Analysis of Manufacturing Companies Listed on the IDX Before and During Covid-19. Asian Journal of Economics, Business and Accounting, 22 (20). pp. 69-77. ISSN 2456-639X
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Abstract
Aims: Comparing and analyzing manufacturing companies listed on the IDX (Indonesian Stock Exchange) before and during the global financial crisis due to Covid-19 for the 2015-2021 period. Study Design: This study uses quantitative descriptive method. Place and Duration of Study: Indonesia Stock Exchange for the period 2015 to 2021. Methodology: This study utilizes quantitative information types with auxiliary information sources whose information is obtained from the annual financial statements of each company with a sample of 184 companies representing the period before Covid-19 and 190 companies representing the period during Covid-19. The information investigation utilized various tests utilizing IBM SPSS 25, including Graphic Insights Test, Kolmogorov Smirnov One Sample Test, and Mann Whitney Test. Results: The results show that there are tremendous differences in the proportion of ROA, EPS, CR, and DER before and during the global financial crisis due to Covid-19 in manufacturing sector companies listed on the IDX. The ROA and EPS ratios decreased significantly during the Covid-19 period and CR and DER increased significantly during the Covid-19 period, which means that Covid�19 affected all ratios so that there were significant differences between before and during the global financial crisis. Conclusion: This study shows that there are significant differences in the financial performance of manufacturing sector companies before and during Covid-19.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | YENNI AGUS |
| Date Deposited: | 12 Sep 2022 01:14 |
| Last Modified: | 12 Sep 2022 01:14 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/44873 |
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