Analisis perbandingan kinerja keuangan perusahaan sektor kesehatan sebelum dan selama pandemi covid-19
P Penelitian ini bertujuan mendapatkan bukti empiris apakah terdapat perbedaan kinerjakeuangan entitas sebelum dan selama pandemi Covid-19 pada entitas sektor kesehatan(healthcare) yang terdaftar di BEI. Penelitian ini menggunakan data sekunder yangbersumber dari laporan keuangan pada periode triwulan I-IV tahun 2018-2021.Variabel-variabel penelitian yaitu current ratio, net profit margin ratio, debt to equityratio, account receivable turnover, dan price to earning ratio. Teknik pengambilansampel yang digunakan adalah purposive sampling. Hasil penelitian ini adalah (1)Terdapat perbedaan kinerja keuangan rasio likuiditas sebelum dan selama pandemiCovid-19 pada perusahaan sektor kesehatan, (2) Terdapat perbedaan kinerja keuanganrasio profitabilitas sebelum dan selama Covid-19, (3) Tidak terdapat perbedaan kinerjakeuangan rasio solvabilitas sebelum dan selama pandemi Covid-19 pada perusahaansektor kesehatan, (4) Terdapat perbedaan kinerja keuangan rasio aktivitas sebelum danselama pandemi Covid-19 pada perusahaan sektor kesehatan, dan (5) Terdapatperbedaan kinerja keuangan rasio pasar sebelum dan selama pandemi Covid-19 padaperusahaan sektor kesehatan.
T This study aims to obtain empirical evidence of whether there are differences in thefinancial performance of entities before and during the Covid-19 pandemic in healthsector entities (healthcare) listed on the IDX. This study uses secondary data sourcedfrom financial reports for the period I-IV 2018-2021. The research variables are thecurrent ratio, net profit margin ratio, debt to equity ratio, account receivable turnover,and price to earnings ratio. The sampling technique used is purposive sampling. Theresults of this study are (1) There are differences in the financial performance of theliquidity ratio before and during the Covid-19 pandemic in health sector companies,(2) There are differences in the financial performance of the profitability ratios beforeand during Covid-19, (3) There are no differences in the financial performance of theratio solvency before and during the Covid-19 pandemic in health sector companies,(4) There are differences in the financial performance of activity ratios before andduring the Covid-19 pandemic in health sector companies, and (5) There aredifferences in the financial performance of market ratios before and during the Covid-19 pandemic in health sector companies