ANALISIS KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022

PUTRI, ANNISA DEVI BARNADITYA (2024) ANALISIS KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022. Other thesis, UPN Veteran Yogyajarta.

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Abstract

vi
ABSTRAK
Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan
sektor kesehatan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) tahun
2019-2022. Penelitian ini membandingkan kinerja keuangan sebelum dan saat,
sebelum dan pasca, saat dan pasca serta sebelum, saat dan pasca pandemi covid-19.
Kinerja keuangan diukur menggunakan variabel rasio kas, rasio lancar, periode
penagihan piutang, perputaran aset tetap, imbalan atas aset tetap, imbalan ekuitas
dan perputaran persediaan. Metode uji normalitas menggunakan uji Shapiro-wilk
dan teknik analisis hipotesis menggunakan non-parametric wilcoxon signed rank
test. Berdasarkan hasil penelitian, terdapat perbedaan antara kinerja keuangan
sebelum dan saat pandemi, serta sebelum dan pasca pandemi. Kinerja keuangan
saat dan pasca serta sebelum, saat dan pasca pandemi covid-19 tidak terdapat
perbedaan.
Kata Kunci : kinerja keuangan, perbedaan, pandemi
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ABSTRACT
The research aims to analyze differences in the financial performance of companies
in the healthcare sector listed on the Indonesia Stock Exchange (IDX) between
2019-2022. This study compares financial performance before and when, before
and after, during and after as well as before, when and after the Covid-19 pandemic.
Financial performance is measured using cash ratio variables, smooth ratio, debt
billing periods, fixed asset turnover, remuneration on fixed property, equity return
and stock turnover. Normality test method using Shapiro-wolf test and hypothesis
analysis technique using non-parametric wilcoxon signed rank test. Based on
research, there are differences between financial performance before and during
the pandemic, as well as before and after it. Current and post-covid financial
performance as well as before, during and after the Covid-19 pandemic there are
no differences.
Keywords : financial performance, differences, pandemics

Item Type: Thesis (Other)
Uncontrolled Keywords: financial performance, differences, pandemics
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Eko Yuli
Date Deposited: 22 Apr 2024 02:50
Last Modified: 22 Apr 2024 02:50
URI: http://eprints.upnyk.ac.id/id/eprint/39325

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