Kinerja Keuangan Perusahaan Transportasi Pra dan Masa Pandemi Covid-19
Keywords:
Covid-19, CR, ROA, ROE, Ratio Analysis
AbstractThe rapid spread of the Covid-19 outbreak certainly had a major impact on the Indonesian economy. The financial success of businesses involved in the transport sector is undoubtedly affected by this. This study aims to compare the financial performance of business actors in the transportation sector before and during the Covid-19 pandemic. To measure financial performance, the current ratio, return on assets, and return on equity will be used in this study. This type of research uses quantitative descriptive research. The population of this study includes all transportation-related companies listed on the Indonesia Stock Exchange between 2019-2020. The sampling technique used is purposive sampling. Wilcoxon signed rank test and Paired Sample t-test were used to test the hypothesis. SPSS 25 software is used in data management in this study. The findings show that there is a significant difference in the financial performance of transportation companies in terms of liquidity and profitability ratios during a pandemic from the evaluation results of the mean difference test using the Wilcoxon signed rank test method for the variable current ratio and return on equity with the SPSS program. The profitability ratios measured using the variable return on assets also show that there is a significant difference between financial performance before and during the Covid-19 pandemic which was tested using a paired sample t-test. Downloads
Download data is not yet available.
ReferencesIndiraswari, S. D., & Rahmayanti, N. P. (2022). Analisis Perbedaan Kinerja Keuangan Perusahaan Transportasi Di Bei Sebelum Dan Sesudah Pandemi Covid-19. Al-Kalam Jurnal Komunikasi, Bisnis dan Manajemen, 9(1), 21. DOI: https://doi.org/10.31602/al-kalam.v9i1.5109 . Aznedra, A., & Putra, R. E. (2020). Analisis Laporan Keuangan Untuk Menilai Kinerja Perusahaan Menggunakan Analisis Rasio Profitabilitas Pada PT Putra Kundur Transportasi Batam. Measurement : Jurnal Akuntansi, 14(1), 55. DOI: https://doi.org/10.33373/mja.v14i1.2438 . Revinka, S. (2021). Pengaruh Pandemi Covid-19 Terhadap Nilai Perusahaan Pada Sebelas Sektor di Bursa Efek Indonesia (BEI). Jurnal Acitya Ardana, 1(2), 145–163. DOI: https://doi.org/10.31092/jaa.v1i2.1334 . Yoanita, F. D., & Khairunnisa, K. (2021). Pengaruh Ukuran Perusahaan, Likuiditas, dan Perataan Laba terhadap Kualitas Laba. Jurnal Akuntansi Bisnis, 19(2), 235. DOI: https://doi.org/10.24167/jab.v19i2.3671 . Carunia Mulya Firdausy, A. B. K. D. (2019). Kinerja Keuangan dan Potensi Kebangkrutan dari Perusahaan Transportasi Pelayaran Pada Tahun 2013-2017. Jurnal Manajemen Bisnis Dan Kewirausahaan, 2(6). DOI: https://doi.org/10.24912/jmbk.v2i6.4913 . Dwi Indra Prasetya, Handoko, F., & Vitasari, P. (2019). Pengukuran Kinerja Perusahaan Jasa Transportasi Niaga Darat Menggunakan Metode Baldrige Excellence Framework (Studi Kasus pada PT. Galena Perkasa Sidoarjo). Jurnal Teknologi Dan Manajemen Industri, 5(2), 12–18. DOI: https://doi.org/10.36040/jtmi.v5i2.275 . Zakaria Hamzah, Z., & Awaliyah, S. (2020). Analisis Kinerja Keuangan dengan Pendekatan Metode Economic Value Added (Eva) Pada PT. Blue Bird Tbk Periode 2014-2018. Economicus, 14(2), 145–156. DOI: https://doi.org/10.47860/economicus.v14i2.193 . Sholihah, I. M., & Nuraina, E. (2013). Pengaruh Corporate Social Responsibility Indeks terhadap Kinerja Perusahaan (Study Pada Perusahaan Infrastruktur, Utilitas, dan Transportasi Yang Listing di Bursa Efek Indonesia). Assets: Jurnal Akuntansi dan Pendidikan, 2(2), 105. DOI: https://doi.org/10.25273/jap.v2i2.1203 . Sari, D. R., & Retnaningdiah, D. (2022). Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba Pada Perusahaan Jasa Transportasi yang Terdaftar di BEI. Journal Competency of Business, 5(02), 1–13. DOI: https://doi.org/10.47200/jcob.v5i02.1086 . Marseno Ferdianegara. (2020). Pengaruh Price Earning Ratio, Return On Equity, dan Debt To Equty Ratio Terhadap Return Saham. Jurnal Indonesia Sosial Teknologi, 1(5), 379–389. DOI: https://doi.org/10.36418/jist.v1i5.53 . Yolanda, J., & Kristanti, F. T. (2020). Analisis Survival Pada Financial Distress Menggunakan Model Cox Hazard. BALANCE: Economic, Business, Management and Accounting Journal, 17(2), 21. DOI: https://doi.org/10.30651/blc.v17i2.4260 Abednego Oematan, R. I., & Radianto, W. E. D. (2020). Intellectual Capital dan Kinerja Keuangan Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia. Media Akuntansi dan Perpajakan Indonesia, 1(1), 35–52. DOI: https://doi.org/10.37715/mapi.v1i1.1400 . Wardoyo, D. U. (2018). Komparasi Kinerja Keuangan Melalui Pendekatan Economic Value Added (Eva) Pada Perusahaan Transportasi di Jakarta. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3, 223–232. DOI: https://doi.org/10.36226/jrmb.v3is1.140 . Hendro, A. (2019). Analisis Kinerja Keuangan dan Pengaruhnya Terhadap Nilai Perusahaan Pada Sektor Infrastuktur Utilitas dan Transportasi di Bursa Efek Indonesia. Movere Journal, 1(2), 121–130. DOI: https://doi.org/10.53654/mv.v1i2.56 . Saifudin, S., & Prasetyo, A. H. (2022). Usulan Rancangan Manajemen Risiko Pada Perusahaan Pelayaran PT XYZ Tahun 2021 – 2022. Jurnalku, 2(2), 140–154. DOI: https://doi.org/10.54957/jurnalku.v2i2.172 . Zayyinah, Z., & Firmansyah, F. (1970). Pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER), Dan Price Earning Ratio (PER) Terhadap Return Saham Pada Perusahaan Infrastruktur, Utilitas dan Transportasi di Daftar Efek Syariah Periode 2017-2018. Shafin: Sharia Finance and Accounting Journal, 1(1), 44. DOI: https://doi.org/10.19105/sfj.v1i1.4370 . Dhani Aspriyadi. (2020). Pengaruh Kinerja Keuangan terhadap Harga Saham Perusahaan (Studi Kasus Pada Perusahaan Jasa Tranportasi yang Terdaftar Di Bei Periode 2015-2019). Jurnal Ilmiah Ekonomi Bisnis, 6(3), 386–400. DOI: https://doi.org/10.35972/jieb.v6i3.407 . Manajemen, M. (2019). Manajemen Bisnis dan Kewirausahaan. Jurnal Manajemen Bisnis dan Kewirausahaan, 2(6). DOI: https://doi.org/10.24912/jmbk.v2i6.4900 . B2042141020, S. K. (2019). Analisis Financial Distress Dan Pengaruhnya Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Equator Journal of Management and Entrepreneurship (EJME), 7(4). DOI: https://doi.org/10.26418/ejme.v7i4.34573 . Nany, M. (2013). Analisis Kemampuan Prediksi Arus Kas Operasi (Studi Pada Bursa Efek Indonesia). Universitas Kristen Surakarta, Indonesia Jl. RW. Monginsidi, 5, pp. 35–46). |
Published
2023-03-31
Section
Articles
How to Cite
Sari, A. K., & Hardiyanti, W. (2023). Kinerja Keuangan Perusahaan Transportasi Pra dan Masa Pandemi Covid-19. Jurnal Informatika Ekonomi Bisnis, 5(1), 86-90. https://doi.org/10.37034/infeb.v5i1.199
This work is licensed under a Creative Commons Attribution 4.0 International License. |