Published: 2024-04-01

Analisis Komparatif Kinerja Keuangan Perusahaan Subsektor Otomotif Di Bursa Efek Indonesia Sebelum Dan Saat Kebijakan Ppnbm Pada Masa Covid-19

DOI: 10.35870/jemsi.v10i2.2306

Alliya Ttri Kusuma Dewi, Endah Dewi Purnamasari, Shafiera Lazuarni
  • Alliya Ttri Kusuma Dewi: Universitas Indo Global Mandiri , Indonesia . image/svg+xml
  • Endah Dewi Purnamasari: Universitas Indo Global Mandiri , Indonesia . image/svg+xml
  • Shafiera Lazuarni: Universitas Indo Global Mandiri , Indonesia . image/svg+xml
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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Kinerja Keuangan Perusahaan Subsektor Otomotif Di Bursa Efek Indonesia Sebelum Dan Saat Kebijakan PPnBM Pada Masa Covid-19. Sampel yang digunakan pada penelitian ini sebanyak 12 perusahaan Otomotif yang diperoleh melalui teknik purposive sampling. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data diolah dengan Uji beda untuk membandingan kebijakan PPnBM Saat dan Sebelum pandemi dengan menggunakan IBM SPSS 27. Hasil analisis uji beda Wilcoxon penelitian ini memperoleh nilai signifikan dari hasil Wilcoxon Signed Rank, Gross Profit Margin (GPM) menyatakan bahwa H0 diterima dan H1 ditolak. Untuk hasil Wilcoxon Signed Rank Test, Current Ratio (CR) hasil menyatakan bahwa H0 diterima H2 ditolak. Dan untuk hasil Uji Wilcoxon signed Rank Test, Debt To Equity Ratio (DER) menyatakan bahwa H0 di tolak dan H1 ditolak. Sedangkan Wilcoxon Signed Rank Test, Total Assets Turn Over (TATO) memperoleh nilai sebesar 0,002 < 0,5 hal ini menunjukan bahwa adanya perbandingan sebelum dan saat kebijakan PPnBM pada masa pandemi covid-19.

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How to Cite

Dewi, A. T. K., Endah Dewi Purnamasari, & Shafiera Lazuarni. (2024). Analisis Komparatif Kinerja Keuangan Perusahaan Subsektor Otomotif Di Bursa Efek Indonesia Sebelum Dan Saat Kebijakan Ppnbm Pada Masa Covid-19. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(2), 1271-1281. https://doi.org/10.35870/jemsi.v10i2.2306
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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