Analisis Komparatif Kinerja Keuangan Industri Makanan dan Minuman pada Perusahaan yang Terdaftar di Bursa Efek Indonesia sebelum dan masa Pandemi Periode 2019 – 2021

Budiman Rahmad

Abstract


Penelitian ini bertujuan untuk menganalisis penurunan kinerja keuangan dalam bentuk profitabilitas yaitu rasio hasil pengembalian atas aset/return on assets (ROA), rasio hasil pengembalian atas ekuitas/return on equity (ROE), rasio margin laba kotor/gross profit margin (GPM), rasio margin laba operasional/operating profit margin (OPM), dan rasio margin laba bersih/net profit margin (NPM) pada periode Covid-19 terhadap periode sebelum Covid-19. Populasi penelitian ini berupa laporan keuangan perusahaan industri makanan dan minuman yang listing di Bursa Efek Indonesia/Indonesia Stock Exchange (BEI/IDX) tahun 2019-2021. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh ukuran sampel berjumlah 24. Penelitian ini menggunakan analisis Uji T Paired (program SPSS versi 24) untuk metode analisis datanya. Hasil penelitian memaparkan bahwa rasio hasil pengembalian atas aset/return on assets (ROA), dan rasio hasil pengembalian atas ekuitas/return on equity (ROE) mengalami penurunan signifikan, sedangkan rasio margin laba kotor/gross profit margin (GPM), rasio margin laba operasional/operating profit margin (OPM), dan rasio margin laba bersih/net profit margin (NPM) tidak mengalami penurunan signifikan pada periode Covid-19 terhadap periode sebelum Covid-19.


Keywords


ROA; ROE; GPM; OPM; NPM

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