Perbandingan Kinerja Keuangan Sektor Industri Barang Konsumsi Sebelum Pandemi Covid-19 dan Selama Pandemi Covid-19

Susilowati, Aprilia Putri (2021) Perbandingan Kinerja Keuangan Sektor Industri Barang Konsumsi Sebelum Pandemi Covid-19 dan Selama Pandemi Covid-19. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The Covid-19 pandemic had a negative impact on the Indonesian economy and led to a decline in some aspects of financial performance in consumer goods industry companies. This study aims to examine the impact of the Covid-19 pandemic on the financial performance of consumer goods industry sector companies recorded in the Indonesian Stock Exchange. The research sample included 50 companies divided into six sub-sectors. Data analysis used was the Wilcoxon Signed-Rank Test. The result showed that there was an incrase in the leverage ratio and a decrease in the liquidity ratio, profitability ratio, and activity ratio during the pandemic. There were significant differences in profitability and activity ratios during pandemics, while in liquidity and leverage ratios there were no significant differences. Sub-sectors that experienced a decline in their financial performance during the Covid-19 pandemic were the food and beverage and cigarette sub-sectors.there is only one sub-sector that experienced an increase in financial performance at he liquidity and profitability ratios,it is the houshold appliances sub-sector.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SUS P 7152/2021
Uncontrolled Keywords: liquidity ratio, leverage ratio, profitability ratio, activity ratio, Covid-19 pandemic.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Apr 2022 01:14
Last Modified: 19 Apr 2022 05:49
URI: http://repository.stieykpn.ac.id/id/eprint/1628

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