Prasetyani, Isa (2023) STUDI KOMPARASI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI SEBELUM DAN SELAMA PANDEMI COVID-19. Other thesis, STIE Bank BPD Jateng.
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Abstract
As a result of the Covid-19 pandemic, many companies experienced a decline in performance and suffered losses, but this did not happen to a number of certain companies. The pharmaceutical sub-sector is one of the companies in Indonesia that has begun to dominate the world market share. The pharmaceutical subsector has a very important role in society, especially during the Covid-19 pandemic. This study aims to determine whether there are differences in the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 Pandemic. By using the total sampling technique, a sample of 9 companies listed on the IDX was obtained. The variables in this study are profitability as measured through Gross Profit Margin (GPM) and Net Profit Margin (NPM), solvency as measured through Debt Assets Ratio (DAR) and Debt Equity Ratio (DER), liquidity as measured through Current Ratio (CR) and Quick Ratio (QR), and activity measured through Total Assets Turnover (TATO). Tests were carried out using descriptive statistical tests, normality tests, and the Wilcoxon signed rank test. Based on the results of the study, it showed that there were significant differences in the profitability and activity variables before and during the Covid-19 Pandemic, while there were no differences in the solvency and liquidity variables before and during the Covid-19 Pandemic.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Akibat terjadinya pandemi Covid-19 banyak perusahaan mengalami penurunan kinerja hingga mengalami kerugian, namun hal ini tidak terjadi pada sejumlah perusahaan tertentu. Subsektor farmasi merupakan salah satu perusahaan di Indonesia yang sudah mulai menguasai pangsa pasar dunia. Subsektor farmasi memiliki peran yang sangat penting dalam masyarakat, terlebih lagi saat pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui adakah perbedaan kinerja keuangan pada perusahaan subsektor farmasi yang tercatat di Bursa Efek Indonesia (BEI) sebelum dan selama Pandemi Covid-19. Dengan menggunakan teknik sampling total, diperoleh sampel sebanyak 9 perusahaan yang tercatat di BEI. Variabel dalam penelitian ini adalah profitabilitas yang diukur melalui Gross Profit Margin (GPM) dan Net Profit Margin (NPM), solvabilitas yang diukur melalui Debt Assets Ratio (DAR) dan Debt Equity Ratio (DER), likuiditas yang diukur melalui Current Ratio (CR) dan Quick Ratio (QR), dan aktivitas yang diukur melalui Total Assets Turnover (TATO). Pengujian yang dilakukan dengan menggunakan uji statistik deskriptif, uji normalitas, dan uji wilcoxon signed rank test. Berdasarkan hasil penelitian menunjukkan bahwa adanya perbedaan yang signifikan pada variabel profitabilitas dan aktivitas sebelum dan selama Pandemi Covid-19, sedangkan pada variabel solvabilitas dan likuiditas tidak ada perbedaan sebelum dan selama Pandemi Covid-19. |
| Uncontrolled Keywords: | Financial Performance, Profitability, Solvency, Liquidity, Activity |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 04 Jul 2023 01:59 |
| Last Modified: | 04 Jul 2023 01:59 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1055 |
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