Perbedaan Kinerja Keuangan Saat Pandemi Covid-19 Pada Perusahaan Jasa Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021

Galuh_Ayu Putri; Riana Rachmawati Dewi Riana Rachmawati Dewi; Dimas Ilham Nur Rois Dimas Ilham Nur Rois

doi:10.23969/oikos.v8i1.12511

Authors

Galuh_Ayu Putri Universitas Islam Batik Surakarta
Riana Rachmawati Dewi Riana Rachmawati Dewi
Dimas Ilham Nur Rois Dimas Ilham Nur Rois

DOI:

https://doi.org/10.23969/oikos.v8i1.12511

Keywords:

Pandemi Covid-19, Perbedaan, Kinerja Keuangan

Abstract

The Covid-19 pandemic has had a significant impact on the industrial sector in Indonesia. The construction services business sector is one of the business sectors directly affected by the Covid-19 pandemic. The study aims to determine the impact of the Covid-19 Pandemic on the financial performance of construction service companies listed on the Indonesia Stock Exchange (IDX) as measured through the indicators Current Ratio (CR), Return on Total Equity (ROE), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER). Sampling was taken using the purposive sampling technique with criteria for companies registered on the IDX since before 2018 and presenting a complete annual report. The data source is secondary data from IDX. The data analysis technique used in this study uses a different test. The results of this study indicate that there is no significant difference in the CR, DER, and PER variables between before the Covid-19 Pandemic and during the Covid-19 pandemic. Meanwhile, the ROE variable has a significant difference between before the Covid-19 Pandemic and during the Covid-19 pandemic.

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