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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19
 
Creator Ibrahim, Ikbal Hallan
Maslichah, Maslichah
Sudaryanti, Dwiyani
 
Description This study was conducted to determine differences in the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. This type of research is quantitative with a comparative study using purposive sampling method. The data used in this research is secondary data. Data was processed by paired sample t-test. From the results of data processing, it shows that there is no significant difference in the Quick Ratio of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.873 > 0.05, there is no significant difference in the Debt to Equity Ratio of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.880 > 0.05, there is no significant difference in the Return on Equity of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.209 > 0.05, there is no significant difference in the Total Asset Turnover of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant value of 0.064 > 0.05 Keywords: Covid-19, Quick ratio, Debt to Equity Ratio, Return On Equity, Total asset Turnover.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-08-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12961
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12961/10151
 
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