ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI BURSA EFEK INDONESIA PADA PERIODE 2019-2021

HELLEN SAFIRA DIMAR, Arief Surya Irawan. S.E., M. Com. Ak., CA.

2023 | Skripsi | S1 AKUNTANSI

Pada akhir tahun 2019 muncul virus Covid-19 dan semua negara terimplikasi, termasuk Indonesia. Pandemi tersebut menyebabkan penurunan pertumbuhan ekonomi negara serta daya beli masyarakat, yang pada akhirnya memengaruhi kinerja mayoritas perusahaan di Indonesia khususnya pada sektor Infrastruktur, Utilitas, dan Transportasi. Kinerja keuangan perusahaan sebagai fokus pelaksanaan riset. Jenis riset ialah berjenis kuantitatif komparatif dengan memperbandingkan kinerja keuangan sebelum, ketika pandemi Covid-19, dan pasca pandemi (new normal). Data yang terhimpun yaitu data sekunder melalui laporan keuangan industri pada tahun 2019, 2020 dan 2021. Sampel diambil mempergunakan metode purposive sampling. Sampel di riset terdapat 67 perusahaan dalam industri infrastruktur, utilitas dan transportasi yang terdaftar di BEI pada tahun 2019, 2020, dan 2021. Metode riset ini mempergunakan pengujiab beda yang dimulai dengan langkah menguji normalitas, menguji homogenitas berikutnya menguji beda berupa ANOVA dan Kruskal Wallis. Analisis perbandingan dilakukan dengan melakukan analisis laporan keuangan terkait kinerja keuangan perusahaan. Hasil dari uji beda pada riset ini ialah rasio likuiditas/current ratio CR), rasio aktivitas/total asset turnover (TATO), dan rasio solvabilitas/Debt to Asset ratio (DAR) tidak ditemukan perbedaan sebelum, saat pandemi Covid-19, dan new normal, sementara return on Asset (ROA) dan Earning Per Share (EPS) terdapat perbedaan sebelum, ketika pandemi Covid-19, dan new normal.

At the end of 2019, the Covid-19 virus has emerged and all countries were affected, including Indonesia. The pandemic caused a decline in the country's economic growth and purchasing power, which in turn affected the performance of most companies in Indonesia, especially in the infrastructure, utility, and transportation sectors. The company's financial performance is the focus of this study. The type of research is comparative quantitative research by comparing financial performance before, during the Covid-19 pandemic, and after the pandemic (new normal). The data collected are secondary data from the company's financial statements in 2019, 2020 and 2021. Sampling uses purposive sampling method. The study samples contained 67 companies in the infrastructure, utilities and transportation industries listed on the IDX in 2019, 2020 and 2021. This research method uses a different test which begins with the stages of normality test, homogeneity test, then different tests in the form of ANOVA and Kruskal Wallis. Comparative analysis is carried out by analyzing financial statements related to the company's financial performance. The results of the t-test in this study show that the liquidity ratio/current ratio (CR), activity ratio/total asset turnover (TATO), and solvency ratio/Debt to Asset ratio (DAR) have no differences between before, during the Covid-19 pandemi, and new normal, while on the other hand, return on Asset (ROA) and Earning Per Share (EPS) have differences before, during the Covid-19 pandemic, and new normal.

Kata Kunci : Covid-19, kinerja keuangan, rasio keuangan