Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Konstruksi Bangunan Sebelum dan Selama Pandemi Covid-19
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This study examines the impact of the COVID-19 pandemic on the financial performance of building construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2022. The focus of the analysis is on profitability, liquidity, solvency, and activity ratios. Using purposive sampling method, 108 company samples were selected for analysis over six years. Secondary data was obtained from the IDX website and the official company websites. The analysis was conducted using the Wilcoxon Signed Ranks Test with SPSS 26 application. Based on the Wilcoxon Signed Ranks Test, there is a significant difference in the profitability and activity ratios, but no significant difference in liquidity and solvency ratios. This indicates that the company needs to focus more on strategies for improving operational efficiency and profitability in facing economic uncertainty in the future.
Keywords: Covid-19, Financial Performance, Financial Ratio, Construction Companies
ABSTRAK
Penelitian ini mengkaji dampak pandemi COVID-19 pada kinerja keuangan perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2022. Fokus analisis adalah pada rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas. Penelitian menggunakan metode purposive sampling, dipilih 108 sampel perusahaan untuk analisis selama enam tahun. Data penelitian yaitu data sekunder diperoleh dari website BEI dan situs resmi perusahaan. Berdasarkan uji beda menggunakan wilcoxon signed ranks test terdapat perbedaan yang signifikan pada rasio profitabilitas dan rasio aktivitas, namun tidak terdapat perbedaan yang signifikan pada likuiditas dan solvabilitas. Hal ini mengindikasikan bahwa perusahaan perlu lebih fokus pada strategi peningkatan efisiensi operasional dan profitabilitas dalam menghadapi ketidakpastian ekonomi di masa yang akan datang.
Kata Kunci: Covid-19, Kinerja Keuangan, Rasio Keuangan, Perusahaan Konstruksi
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