ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUBSEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA
| Main Authors: | Karan, Ayu Agni Hastun , Challen, Auliffi Ermian |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Faculty of Economics and Business, Universitas Warmadewa
, 2023
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| Subjects: | |
| Online Access: |
https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/5841 https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/5841/4173 |
Daftar Isi:
- Telecommunications is one of the sub-sectors that have benefited the most during the Covid-19 pandemic. Financial performance is one of the factors used to assess the good or bad of a company's development. Based on this, this study aims to find out how the company's financial condition in the telecommunications sub-sector was between before and during the Covid-19 pandemic and to analyze and find out the differences in the financial performance of the telecommunications sub-sector companies studied between before and during the Covid-19 pandemic. The financial performance studied is proxied by liquidity (current ratio), profitability (net profit margin), solvency (debt to assets), and growth (sales growth). This research uses descriptive quantitative type. The period before the Covid-19 pandemic was in 2018 quarters III and IV and in 2019 quarters I, II, III, and IV. While the research period after the Covid pandemic is in 2020 in the second, third and fourth quarters and in 2021 in the first, second, and third quarters. The population studied were 19 telecommunication sub-sector companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples obtained was 4 companies. The results show that the current ratio, net profit margin, and debt to assets there are significant differences between before and during the Covid-19 pandemic in the telecommunications subsector, but the results of research on sales growth show that there is no significant difference between before and during the Covid-19 pandemic. 19 in the telecommunications subsector.
- Telekomunikasi merupakan salah satu subsektor yang paling diuntungkan di masa pandemi Covid-19. Kinerja keuangan menjadi salah satu faktor yang digunakan untuk menilai baik atau buruknya suatu perkembangan perusahaan. Berdasarkan hal tersebut penelitian ini bertujuan untuk mengetahui bagaimana kondisi keuangan perusahaan pada subsektor telekomunikasi antara sebelum dan saat pandemi Covid-19 serta untuk menganalisis dan mengetahui perbedaan kinerja keuangan perusahaan subsektor telekomunikasi yang diteliti antara sebelum dan saat pandemi Covid-19. Kinerja keuangan yang diteliti diproksikan dengan likuiditas (current ratio), profitabilitas (net profit margin), solvabilitas (debt to asset), dan pertumbuhan (sales growth). Penelitian ini menggunakan jenis kuantitatif deskriptif. Periode sebelum pandemi Covid-19 yaitu pada tahun 2018 kuartal III dan IV serta tahun 2019 kuartal I, II, III, dan IV. Sedangkan periode penelitian setelah pandemi Covid yaitu pada tahun 2020 kuartal II, III, dan IV serta tahun 2021 pada kuartal I, II, dan III. Populasi yang diteliti sebesar 19 perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Berdasarkan metode purposive sampling, jumlah sampel diperoleh sebanyak 4 perusahaan. Hasil penelitian menunjukan bahwa current ratio, net profit margin, dan debt to asset terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi, namun hasil penelitian atas sales growth menunjukan bahwa tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi.