Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19

Rizki Ariq Athullah ; Marcelia Susan
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2023 Vol 16, No 1 🔗 DOI: 10.51903/kompak.v16i1.1032
Abstract
This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different
Keywords
Current Ratio; Quick Ratio; Debt to asset Ratio; Debt to equity ratio; Return on asset ratio; return on equity ratio
How to Cite

Rizki Ariq Athullah & Marcelia Susan (2023). Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19. Jurnal Ilmiah Komputerisasi Akuntansi, 16(1). https://doi.org/10.51903/kompak.v16i1.1032

Rizki Ariq Athullah; Marcelia Susan, "Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 1, 2023.

Rizki Ariq Athullah; Marcelia Susan. "Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 1, 2023.

Rizki Ariq Athullah; Marcelia Susan. "Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19." Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 1 (2023).

Rizki Ariq Athullah & Marcelia Susan (2023) 'Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19', Jurnal Ilmiah Komputerisasi Akuntansi, 16(1). doi: 10.51903/kompak.v16i1.1032.

Rizki Ariq Athullah; Marcelia Susan. Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19. Jurnal Ilmiah Komputerisasi Akuntansi. 2023;16(1).

Artikel Terkait

The Effect of Work Stress and Work Environment on Employee Performance

Halawa, Elna ; Nugraheni, Krisnawati Setyaningrum

Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)

Aritonang, Pasha Daveena; Nuryana, Ita

Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif

Lahagu, Marlista; Widagdo, Susmono

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan

Maulana, Arif; Maharani, Novera Kristiati

Building Financial Resilience of Boarding House Employees Through Financial Literacy

Gulo, Niat Sevin Arni Putri ; Palupiningtyas, Dyah

Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak

Siti Nuryanah; Nurhapsari, Risma

Tren Sitasi Jurnal