Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19

Abstract

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling. Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.

Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Sebelum Dan Saat Pandemi Covid-19

“…Kinerja keuangan ialah analisis yang dimanfaatkan untuk mengukur seberapa jauh entitas dapat menjalankan kegiatannya berdasarkan kaidah pelaksanaan yang tepat, menurut Fahmi dalam Ibrahim et al (2021). Kinerja keuangan menggambarkan keadaan dan kemampuan perseroan dalam menjalankan kegiatannya, apakah sudah efektif dan efisien atau belum.…”

“…Hasil riset memperlihatkan bahwa tidak ditemukan perbedaan signifikan IT sebelum dan saat pandemi. Hasil tersebut selaras dengan penelitian Ibrahim et al (2021). Jumlah nilai rata-rata IT perusahaan farmasi sebelum dan saat pandemi terjadi kenaikan.…”