Kekuatan Ketahanan Perusahaan Barang Konsumen yang Bergerak Cepat: Studi Kasus Selama Pandemi Covid-19
Fast Moving Consumer Goods Company Resilience Power: Case Study During the Covid-19 Pandemic
Penelitian ini bertujuan untuk mengetahui ketahanan perusahaan Fast Moving Consumer Goods dengan menganalisis perbedaan rasio keuangan sebelum dan selama pandemi Covid-19 pada perusahaan Fast Moving Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Rasio keuangan yang digunakan adalah Current Ratio (CR), Debt to Assets Ratio (DAR), Total Asset Turnover (TATO), Return On Equity (ROE), Price Earning Ratio (PER). Populasi dalam penelitian ini adalah perusahaan Fast-Moving Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Pengambilan sampel dilakukan dengan metode purposive sampling. Sehingga diperoleh 77 perusahaan sebagai sampel. Metode analisis data yang digunakan yaitu uji t sampel berpasangan dan uji peringkat yang ditandatangani oleh Wilcoxon. Hasil analisis data menunjukkan bahwa hanya total turnover aset dan return on equity yang berbeda antara sebelum dan selama pandemi.
Kata kunci: barang konsumen yang bergerak cepat, kekuatan ketahanan, kinerja keuangan, pandemi
This study aims to determine the resilience of Fast Moving Consumer Goods companies by analyzing differences in financial ratios before and during the Covid-19 pandemic in Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The financial ratio used is the Current Ratio (CR), Debt to Assets Ratio (DAR), Total Asset Turnover (TATO), Return On Equity (ROE), Price Earning Ratio (PER). The population in this study is a Fast-Moving Consumer Goods company listed on the Indonesia Stock Exchange for the period 2019-2020. Sampling is done by purposive sampling method. So obtained 77 companies as a sample. The data analysis method used, namely the paired sample t test and the ranking test signed by Wilcoxon. The results of the data analysis showed that only the total turnover of assets and the return on equity differed between before and during the pandemic.
Keywords: fast moving consumer goods, resilience power, financial performance, pandemic