{"title":"Covid大流行期间资产、负债和公司权益增加的波动(韩国上市案例研究在JII上市到2020年)","authors":"M. Abdullah","doi":"10.21043/aktsar.v4i2.12613","DOIUrl":null,"url":null,"abstract":"The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Fluktuasi Kenaikan Aset, Liabilitas dan Ekuitas Perusahaan Selama Pandemi Covid 19 (Studi Kasus Perusahaan Terdaftar di JII 2018-2020)\",\"authors\":\"M. Abdullah\",\"doi\":\"10.21043/aktsar.v4i2.12613\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).\",\"PeriodicalId\":357562,\"journal\":{\"name\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21043/aktsar.v4i2.12613\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AKTSAR: Jurnal Akuntansi Syariah","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21043/aktsar.v4i2.12613","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Fluktuasi Kenaikan Aset, Liabilitas dan Ekuitas Perusahaan Selama Pandemi Covid 19 (Studi Kasus Perusahaan Terdaftar di JII 2018-2020)
The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).
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