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摘要

当前,疫情波及多个国家,印尼就是其中之一。在这种情况下,政府正试图实施各种政策来防止疫情的传播。其中之一是重大社会灾难(PSBB),由于社区流动性有限,导致运输公司的乘客数量减少。这对增加收入有影响,因此也会影响公司的财务状况。无论是在财务绩效方面,还是在使用的比率方面,即ROA, ROE和NPM,以及使用Springate模型经历财务困境的可能性,因此有必要进行研究,以测试和分析运输公司的财务绩效和财务困难,并祝贺2019冠状病毒病大流行。因为这会对利益相关者的决策产生影响,造成决策的存在或来自公司财务状况的负面信息。因此,在这种情况下,对上面的第二个变量进行了不同的测试,以查看covid-19大流行之前和期间的差异。对于ROA、ROE和NPM比率,由于数据不是正态分布,采用Wilcoxon符号秩检验的结果非常显著;对于springate模型中数据是正态分布,采用配对样本t检验的结果非常显著。因此,在2019冠状病毒病大流行之前和期间,运输公司在财务业绩和财务困境方面存在差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financial Performance dan Financial Distress Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19
Currently, various countries have been hit by the Covid-19 outbreak, one of which is Indonesia. In this case, the government is trying to implement various policies to prevent the transmission of the epidemic. One of them is a major social disaster (PSBB) which resulted in a decrease in the number of passengers for transportation companies due to limited community mobility. This has an effect on increasing income so that it also affects the company's financial condition. Both in terms of financial performance with the ratios used, namely ROA, ROE, and NPM as well as the potential to experience financial distress with the Springate model, so it is necessary to conduct research to test and analyze financial performance and financial difficulties in transportation companies before and congratulations on the covid-19 pandemic. Because this will have an impact on stakeholder decisions in decision making caused by the presence or negative information from the company's financial condition. So in this case, a different test was carried out on the second variable above to see the difference before and during the covid-19 pandemic. The results of the Wilcoxon signed ranks test on the ROA, ROE, and NPM ratios, because the data are not normally distributed have very significant results, and the paired sample t-test because the data is normally distributed in the springate model has very significant results. So, there is a difference between before and during the covid-19 pandemic in transportation companies in terms of financial performance and financial distress.
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