STUDI KOMPARASI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI SEBELUM DAN SELAMA PANDEMI COVID-19
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Prasetyani, Isa
Subject
H Social Sciences (General)
Datestamp
2023-07-04 01:59:45
Abstract :
As a result of the Covid-19 pandemic, many companies experienced a decline in performance and suffered losses, but this did not happen to a number of certain companies. The pharmaceutical sub-sector is one of the companies in Indonesia that has begun to dominate the world market share. The pharmaceutical subsector has a very important role in society, especially during the Covid-19 pandemic. This study aims to determine whether there are differences in the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 Pandemic. By using the total sampling technique, a sample of 9 companies listed on the IDX was obtained. The variables in this study are profitability as measured through Gross Profit Margin (GPM) and Net Profit Margin (NPM), solvency as measured through Debt Assets Ratio (DAR) and Debt Equity Ratio (DER), liquidity as measured through Current Ratio (CR) and Quick Ratio (QR), and activity measured through Total Assets Turnover (TATO). Tests were carried out using descriptive statistical tests, normality tests, and the Wilcoxon signed rank test. Based on the results of the study, it showed that there were significant differences in the profitability and activity variables before and during the Covid-19 Pandemic, while there were no differences in the solvency and liquidity variables before and during the Covid-19 Pandemic.
As a result of the Covid-19 pandemic, many companies experienced a decline in performance and suffered losses, but this did not happen to a number of certain companies. The pharmaceutical sub-sector is one of the companies in Indonesia that has begun to dominate the world market share. The pharmaceutical subsector has a very important role in society, especially during the Covid-19 pandemic. This study aims to determine whether there are differences in the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 Pandemic. By using the total sampling technique, a sample of 9 companies listed on the IDX was obtained. The variables in this study are profitability as measured through Gross Profit Margin (GPM) and Net Profit Margin (NPM), solvency as measured through Debt Assets Ratio (DAR) and Debt Equity Ratio (DER), liquidity as measured through Current Ratio (CR) and Quick Ratio (QR), and activity measured through Total Assets Turnover (TATO). Tests were carried out using descriptive statistical tests, normality tests, and the Wilcoxon signed rank test. Based on the results of the study, it showed that there were significant differences in the profitability and activity variables before and during the Covid-19 Pandemic, while there were no differences in the solvency and liquidity variables before and during the Covid-19 Pandemic.
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