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ANALISIS PERBEDAAN PERSISTENSI LABA SEBELUM DAN SELAMA PANDEMI COVID-19
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Institusion
Universitas Katolik Musi Charitas
Author
Febriyanti, Valentina
Subject
H Social Sciences (General) 
Datestamp
2023-03-24 10:48:17 
Abstract :
ABSTRACT This research was conducted with the aim of analyzing whether or not there were differences in earnings persistence before and during the Covid-19 pandemic. This type of research is quantitative using secondary data. The population in this study are companies in the retail sub-sector (retail trade) and hotel, restaurant & tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. From the results of the research data collection carried out, there were as many as 56 samples used as samples in this study which were obtained using the Purposive Sampling method. The hypothesis testing carried out in this study was by using the Mann Whitney U test because the data were not normally distributed. The results of the study prove that there is no significant difference in the level of persistence of profits earned by companies before and during the Covid-19 pandemic in retail companies (retail trade) and hotel, restaurant & tourism companies. 
Institution Info

Universitas Katolik Musi Charitas