分析COVID-19大流行前后该公司表现不佳的情况

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI:10.25170/balance.v18i1.2659

Cindy Hilman, Kazia Laturette

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引用次数: 17

摘要

本研究旨在确定盈利能力比率(ROA)，销售增长率(SG)，流动性比率(CR)和杠杆率(DER)在2019冠状病毒病大流行之前和期间对破产预测(Altman Z-score)的表现差异。描述性统计方法采用二次数据收集，即2019-2020年的季度财务报告。采用目的抽样法进行抽样，获得2019-2020年建筑业和消费品样本62个。使用Kolmogorov-Smirnov检验的正态性检验结果是非正态分布的数据，显著性值低于0.05。采用非参数Wilcoxon符号检验的不同检验结果显示，大流行期间破产预测下降的ROA(0.000 <0.05)、SG(0.004 <0.05)和CR(0.005 <0.05)存在差异。同时，DER(0.803 <0.05)与疫情前和疫情期间的破产预测无显著差异

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ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19

This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic

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BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

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