ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN INDUSTRI PARIWISATA DAN REKREASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

ASTUTI, NINDA APRILIA (2023) ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN INDUSTRI PARIWISATA DAN REKREASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan
sebelum dan saat pandemi Covid-19 pada perusahaan industri pariwisata dan
rekreasi yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah
data sekunder berupa laporan keuangan triwulan I, II, dan III periode 2017 sampai
2022. Populasi dalam penelitian ini adalah perusahaan industri pariwisata dan
rekreasi yang terdaftar di BEI pada tahun 2017 sampai 2022. Metode purposive
sampling digunakan dalam pengambilan sampel penelitian sehingga didapat
sebanyak 16 sampel perusahaan. Variabel dalam penelitian ini adalah kinerja
keuangan yang ditinjau dari rasio likuiditas (current ratio), rasio solvabilitas (debt
to equity ratio), rasio profitabilitas (net profit margin), dan rasio aktivitas (total
assets turnover). Analisis data dalam penelitian ini dilakukan dengan uji statistik
desktiptif, uji normalitas, dan uji hipotesis beda rata-rata menggunakan Wilcoxon
Signed Rank Test. Hasil penelitian ini menunjukkan bahwa kinerja keuangan
ditinjau dari rasio likuiditas (CR) triwulan I, II dan III tidak terdapat perbedaan
antara sebelum dan saat pandemi Covid-19. Akan tetapi, kinerja keuangan yang
ditinjau dari rasio solvabilitas (DER), profitabilitas (NPM), dan aktivitas (TATO)
triwulan I, II, dan III menunjukkan bahwa terdapat perbedaan antara sebelum dan
saat pandemi Covid-19 pada perusahaan industri pariwisata dan rekreasi yang
terdaftar di Bursa Efek Indonesia.
Kata kunci: Kinerja Keuangan, Rasio Likuiditas, Rasio Profitabilitas, Rasio
Solvabilitas, dan Rasio Aktivitas.
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ABSTRACT
This study aims to analyze the differences in financial performance before
and during the Covid-19 pandemic in tourism and recreation companies listed on
the Indonesia Stock Exchange. The type of data used is secondary data in the form
of financial report quarter I, II, and III for the period 2017 to 2022. The population
in this study are tourism and recreation companies listed on the IDX from 2017 to
2022. The purposive sampling method was used in sampling the research so that
16 sample companies were obtained. The variables in this study are financial
performance in term of liquidity ratio (current ratio), solvency ratio (debt to equity
ratio), profitability ratio (net profit margin), and activity ratio (total assets
turnover). Data analysis in this study was carried out using descriptive statistical
tests, normality tests, and hypothesis testing of average differences using the
Wilcoxon Signed Rank Test. The results of this study indicate that financial
performance in terms of liquidity ratio (CR) for quarter I, II, and III has no
difference between before and during the Covid-19 pandemic. However, financial
performance in terms of solvency (DER), profitability (NPM), and activity (TATO)
for the quarter I, II, and III shows that there are differences between before and
during the Covid-19 pandemic in tourism and recreation companies listed on the
Indonesia Stock Exchange.
Keywords: Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability
Ratio, and Activity Ratio.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio.
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	04 Jul 2023 01:29
Last Modified:	04 Jul 2023 01:29
URI:	http://eprints.upnyk.ac.id/id/eprint/36277

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