Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI
DOI:
https://doi.org/10.31289/jkbm.v7i2.5266Keywords:
Covid-19 Pandemic, Financial Performance, Ratio AnalysisAbstract
The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.
References
Ardimas, W., Ekonomi, F., & Gunadarma, U. (2014). Pengaruh kinerja keuangan dan corporate social responsibility terhadap nilai perusahaan pada bank. Benefit Jurnal Manajemen Dan Bisnis.https://doi.org/10.14414/jbb.v5i2.547
Dewi, P. E. D. M. (2016). Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Rasio Aktivitas, Rasio Solvabilitas, Dan Rasio Nilai Pasar Terhadap Return Saham. Jurnal Ilmiah Akuntansi.
Gunawan, R. A. (2020). Hubungan Antara Pandemi Covid-19 dan harga saham Perusahaan Sub Sektor Hotel, Restoran Dan Pariwisata Yang Terdaftar Di BEI. Journal Prosiding Working Papers Series In Management, 12(2), 55–70.
Hanafi, Mamduh M; Halim, A. (2018). Analisis Laporan Keuangan, Edisi Kelima. Yogyakarta: UPP STIM YKPN.
Ilhami, & Thamrin, H. (2021). Analisis Dampak Covid 19 Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068
Kurniasih, S., & Surachim, A. (2019). Debt to Equity Ratio (DER) dan Return On Asset (ROA) untuk Meningkatkan Harga Saham. Strategic : Jurnal Pendidikan Manajemen Bisnis, 18(2), 44. https://doi.org/10.17509/strategic.v18i2.17590
LPEM-FEB-UI. (2020). Dampak Pandemi Covid-19 terhadap Pariwisata Indonesia : Tantangan , Outlook dan Respon Kebijakan. Pusat Kajian Iklim Usaha Dan GVC - LPEM FEB UI, (April). Retrieved from https://www.lpem.org/wp-content/uploads/2020/04/Briefing-Note-Dampak-Pandemi-Covid-19-terhadap-Pariwisata-LPEM-UI-April-2020.pdf
Maith, H. A. (2013). Analisis Laporan Keuangan dalam mengukur kinerja keuangan pada PT Hanjaya Mandala Sampoerna Tbk. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v1i3.2130
Napitupulu, M. A. (2017). Faktor-Faktor Yang Mempengaruhi Price Earning Ratio (PER) Pada Perusahaan Sektor Perkebunan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014. Jurnal Akuntansi Dan Keuangan Methodist, 1(9), 57–68.
Nidya Afrinda. (2013). Analisis Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pda Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI. Jurnal Fakultas Ekonomi.
Nugeraha, A., Mandra, I. G., & Ardana Putra, I. N. N. (2016). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Diberlakukannya Tax Amnesty Periode Pertama Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bei. Distribusi - Journal of Management and Business, 4(1), 1–19. https://doi.org/10.29303/jdm.v4i1.8
Pitoyo, M. M., & Lestari, H. S. (2018). Pengaruh Likuiditas Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Bisnis.
Rahma, A. A. (2020). Potensi Sumber Daya Alam dalam Mengembangkan Sektor Pariwisata Di Indonesia. Jurnal Nasional Pariwisata, 12(1), 1. https://doi.org/10.22146/jnp.52178
Siswantoro. (2020). Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan ( The effect of the first Covid-19 case announcement on stock prices and stock trading totals ). Jurnal Akuntansi, Keuangan, Dan Manajemen (Jakman), 1(3), 227–238. Retrieved from https://doi.org/10.35912/jakman.v1i3.38
Sugihamretha, I. D. G. (2020). Respon Kebijakan: Mitigasi Dampak Wabah Covid-19 Pada Sektor Pariwisata. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 191–206. https://doi.org/10.36574/jpp.v4i2.113
Utami, B. S. A., & Kafabih, A. (2020). Sektor Pariwisata Indonesia di Tengah Pandemi Covid 19. Jurnal Dinamika Ekonomi Pembangunan (JDEP), 4(1), 368–375. Retrieved from http://jdep.upnjatim.ac.id/index.php/jdep/article/view/121
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
