DAMPAK INFORMASI AKUNTANSI DALAM LAPORAN KEUANGAN TERHADAP HARGA SAHAM SEBELUM DAN SELAMA CORONA VIRUS DISASAE (COVID) PADA SUB SEKTOR RESTORAN, HOTEL DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2021
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Kusuma Ningrum, Resi
Subject
H Social Sciences (General)
Datestamp
2023-07-04 02:01:09
Abstract :
The existence of the coronavirus disasae (covid) in 2020, resulted in the government issuing a policy that requires every citizen not to carry out any activities outside the home. This has an impact on the economic sector, one of which is the weakening of stock investment because people will choose to use their makeup to survive in the midst of the Covid pandemic. Therefore, this study aims to test the differences in stock prices before and during covid by making the restaurant, hotel and tourism sub-sectors in the 2018-2021 period as the object of study and the variables ROA, Capita Structure, Current Ratio, Firm Size and AR Turnover as independent variables. This study was conducted with multiple linear regression tests, sample selection using purposive sampling method and produced 108 samples for 2018-2021. The results showed that ROA had a positive effect on stock prices in 2018-2019, in 2020-2021 ROA did not affect stock prices, Capital Structure, CR, FS, AR Turnover did not affect stock prices in all years. The results of the different tests showed changes in stock prices and financial information before covid and during covid.
The existence of the coronavirus disasae (covid) in 2020, resulted in the government issuing a policy that requires every citizen not to carry out any activities outside the home. This has an impact on the economic sector, one of which is the weakening of stock investment because people will choose to use their makeup to survive in the midst of the Covid pandemic. Therefore, this study aims to test the differences in stock prices before and during covid by making the restaurant, hotel and tourism sub-sectors in the 2018-2021 period as the object of study and the variables ROA, Capita Structure, Current Ratio, Firm Size and AR Turnover as independent variables. This study was conducted with multiple linear regression tests, sample selection using purposive sampling method and produced 108 samples for 2018-2021. The results showed that ROA had a positive effect on stock prices in 2018-2019, in 2020-2021 ROA did not affect stock prices, Capital Structure, CR, FS, AR Turnover did not affect stock prices in all years. The results of the different tests showed changes in stock prices and financial information before covid and during covid.
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