Analisis Kinerja Keuangan Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Sebelum Dan Masa Pandemi Covid 19

Analysis of the Financial Performance of Transportation Companies Listed on the Indonesia Stock Exchange Before and During the Covid-19 Pandemic

Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan perusahaan sub sektor transportasi yang diteliti sebelum dan masa pandemi covid 19 serta untuk menganalisis dan mengetahui perbedaan kinerja keuangan perusahaan sub sektor transportasi yang diteliti sebelum dan masa pandemi covid 19. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis data dalam penelitian ini memakai Paired Sample T Test serta Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan terhadap Rasio Solvabilitas variabel Debt to Asset Equity (DER) sebelum dan masa pandemi covid 19, tidak terdapat perbedaan yang signifikan terhadap Rasio Likuiditas variabel Current Ratio (CR) sebelum dan masa pandemi covid 19 serta terdapat perbedaan yang signifikan Rasio Profitabilitas variabel Return on Asset (ROA) sebelum dan masa pandemi covid 19.

This study aims to determine the condition of the financial performance of the transportation sub-sector companies studied before and during the covid 19 pandemic and to analyze and determine differences in the financial performance of the transportation sub-sector companies studied before and during the covid 19 pandemic. The sampling technique used was purposive sampling. The data analysis technique in this study used the Paired Sample T Test and the Wilcoxon Signed Rank Test. The results showed that there was no significant difference to the Solvency Ratio of the Debt to Asset Equity (DER) variable before and during the covid 19 pandemic, there was no significant difference to the Liquidity Ratio of the Current Ratio (CR) variable before and during the covid 19 pandemic and there were differences significant Profitability Ratio Return on Assets (ROA) before and during the covid 19 pandemic.