| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Viaranti, Viaranti |
|
| dc.creator |
Handri, Handri |
|
| dc.date |
2021-01-22 |
|
| dc.date.accessioned |
2021-03-15T04:09:59Z |
|
| dc.date.available |
2021-03-15T04:09:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/26130 |
|
| dc.identifier |
10.29313/.v7i1.26130 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29720 |
|
| dc.description |
AbstractThis study aims to determine the significance and profitability of the transportation sector shares listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This study uses a descriptive method using secondary data analysis in the form of the company's quarterly financial statements. The research observation period was Quarter 3 and 4 of 2019 and Quarter 1 and 2 of 2020. The sampling technique used purposive sampling and obtained a research sample of 25 companies in the transposition sector listed on the IDX. The analytical tool used is the parametric paired sample t-test for Return On Assets (ROA), while the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Equity (ROE) tests are used the Wilcoxon singed rank test with the help of SPSS 25 program.The results showed a decrease in aspects of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) during the Covid-19 pandemic, while the Return On Equity (ROE) aspect increased during a pandemic. covid-19. Judging from the results of different tests, the difference in profitability before and during the Covid-19 pandemic is assessed that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) aspects are significant while the Return on Equity (ROE) aspect is not significant.Keywords: Profitability Ratio; Financial statements; Financial performance; Transportation Sector.AbstrakPenelitian ini bertujuan untuk mengetahui seberapa signifikan dan perbandingan profitabilitas saham sector transportasi yang terdaftar di Bursa Efek Indonesia sebelum dan saat adanya pandemi covid-19. Penelitian ini menggunakan metode deskriptif dengan menggunakan analisis data sekunder berupa laporan keuangan periode triwulan perusahaan tersebut. Periode pengamatan penelitian adalah Kuartal 3 dan 4 tahun 2019 dan Kuartal 1 dan 2 tahun 2020. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel penelitian sebanyak 25 perusahaan sektor transposrtasi yang terdaftar di BEI . Alat analisis yang digunakan adalah uji parametric paired sample t-test untuk Return On Assets (ROA), sedangkan pengujian Gross Profit Margin (GPM),Net Profit Margin (NPM), Return On Equity (ROE) digunakan uji Wilcoxon singed rank test dengan bantuan program SPSS 25. Hasil penelitian menunjukan adanya penurunan aspek Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) saat adanya pandemi covid-19, sedangkan aspek Return On Equity (ROE) mengalami peningkatan saat adanya pandemi covid-19. Dilihat dari hasil uji beda perbedaan profitabilitas sebelum dan saat adanya pandemi covid-19 dinilai aspek Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) mengalami signifikan sedangkan aspek Return on Equity (ROE) tidak signifikan.Kata Kunci: Rasio Profitabilitas; Laporan keuangan; Kinerja keuangan; Sektor Transportasi. |
|
| dc.language |
id |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.rights |
Copyright (c) 2021 Prosiding Manajemen |
|
| dc.source |
Prosiding Manajemen; Vol 7, No 1, Prosiding Manajemen (Februari, 2021); 40-44 |
|
| dc.source |
Prosiding Manajemen; Vol 7, No 1, Prosiding Manajemen (Februari, 2021); 40-44 |
|
| dc.source |
2460-6545 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Manajemen |
|
| dc.subject |
Rasio Profitabilitas; Laporan keuangan; Kinerja keuangan; Sektor Transportasi. |
|
| dc.title |
Analisis Perbandingan Profitabilitas Saham Sebelum dan Saat Pandemi COVID-19 Pada Perusahaan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|