| dc.contributor.author | Natalia, Yolanda | |
| dc.date.accessioned | 2025-02-10T01:32:40Z | |
| dc.date.available | 2025-02-10T01:32:40Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/7857 | |
| dc.description | This study aims to compare the company's financial performance before and during Covid as measured by financial ratios of profitability ratios, namely ROA, ROE and NPM. This study is a quantitative study using secondary data collected from 2019 and 2020 annual financial reports. The sample was taken using a purposive sampling method and the samples in this study were 32 tourism, hotel, and restaurant sector companies listed on the IDX in 2019 and 2020. The normality test in this study used the Kolmogorov - Smirnov method and it was concluded that the data were normally distributed will be tested by using paired sample t test and data were bo t normally distributed will be tested by using wilcoxon signed rank test. The results of this study indicate that there are significant differences before and during the pandemic in ROA, ROE and NPM. There is a significant difference in the profitability ratio due to a decrease in people's purchasing power during the Covid - 19 pandemic which made the company experience a decline in profits. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk membandingkan kinerja keuangan perusahaan sebelum dan selama Covid yang diukur dengan rasio keuangan rasio profitabilitas yaitu ROA, ROE dan NPM. Penelitian ini merupakan penelitian kuantitatif menggunakan pengambilan data s ekunder dari laporan keuangan tahunan yaitu tahun 2019 dan 2020. Pengambilan sampel menggunakan metode purposive sampling dan sampel dalam penelitian ini merupakan 44 perusahaan sektor pariwisata, hotel, dan restoran yang terdaftar di BEI pada tahun 2019 d an 2020. Uji normalitas dalam penelitian ini menggunakan metode kolmogorov - smirnov dan disimpulkan bahwa data berdistribusi normal menggunakan metode paired sample t test dan tidak berdistribusi normal menggunakan uji beda non - parametrik wilcoxon signed ra nk test. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan signifikan sebelum dan selama pandemi pada ROA, ROE dan NPM. Adanya perbedaan signifikan pada rasio profitabilitas disebabkan adanya penurunan daya beli masyarakat pada masa pandemi Covid - 1 9 yang membuat perusahaan mengalami penurunan laba | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra | en_US |
| dc.subject | Kinerja Keuangan | en_US |
| dc.subject | ROA | en_US |
| dc.subject | ROE | en_US |
| dc.subject | NPM | en_US |
| dc.subject | Financial Performance | en_US |
| dc.title | PERBANDINGAN KINERJA KEUANGAN SEKTOR HOTEL, RESTORAN, DAN PARIWISATA SEBELUM DAN SELAMA PANDEMI COVID - 19 | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nidn | 6663812 | |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.nim | 1041703 | |
| dc.identifier.dosenpembimbing | Maria Asumpta Evi Marlina | |
