Journal Dimensie Management and Public Sector
Yazarlar: Yusvensia Jesica Anggun Febriantika, Tri Joko Prasetyo, Fitra Dharma
Konular:-
DOI:10.48173/jdmps.v2i3.115
Anahtar Kelimeler:Profitability Ratios,Liquidity Ratios,Leverage Ratios,Activity,Ratios,Firm Value
Özet: This study aims to analyze the comparison of the financial performance and value of manufacturing companies before and during the COVID-19 pandemic. This study uses secondary data in the form of financial statements for the 2019-2020 period. The sampling technique in this study used purposive sampling and obtained a sample of 108 manufacturing companies listed on the IDX. The analytical tool used is the Wilcoxon signed-rank test with the help of the SPSS 21 program. The results show that there is no decrease in leverage ratios, activity ratios, firm value during the COVID-19 pandemic, while profitability and liquidity ratios have increased during the COVID-19 pandemic. Judging from the results of the different test activity ratios, there were significant differences, while the ratios of profitability, liquidity, leverage, and firm value did not experience significant differences.