Covid-19对股票价格和企业财务表现的影响

A. Rahmani
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引用次数: 14

摘要

本研究的目的是确定Covid-19对在IDX上市的LQ-45发行人的股票价格和公司财务业绩的影响。本研究考察了2019年第三季度感染Covid-19之前和2020年第一季度感染Covid-19之后对股价和财务业绩的影响。股票价格是用收盘价来衡量的,财务业绩是用资产回报率(ROA)、营业利润率(OPM)和净利润率(NPM)的比率公式来衡量的。本研究使用了在印度尼西亚证券交易所(IDX)发布财务报表的LQ-45公司的样本。本研究采用SPSS 25多元线性回归方法。本研究结果表明:(a) Covid-19大流行对股票价格产生影响,(b) Covid-19大流行对财务业绩产生影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan
The purpose of this study to determine the impact of Covid-19 on stock prices and financial performance of companies on LQ-45 issuers listed on the IDX. This study examines the impact of Covid-19 on stock prices and financial performance before being exposed to Covid-19 for Q3 2019 and after being exposed to Covid-19 for Q1 2020. Stock prices are measured using closing stock prices and financial performance is measured using a ratio formula that is Return on Assets (ROA), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This study uses a sample of LQ-45 companies that have published their financial statements on the Indonesia Stock Exchange (IDX).  This research uses multiple linear regression methods using SPSS 25. The results of this study indicate that (a) Pandemic Covid-19 has an impact on stock prices and (b) Pandemic Covid-19 has an impact on financial performance.
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