Dhea Asyifa, - (2023) ANALISIS PERBANDINGAN PERSISTENSI LABA SEBELUM DAN SELAMA PANDEMI COVID-19 : Studi pada Perusahaan Transportasi di wilayah Asia. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui perbandingan persistensi laba antara sebelum dan selama pandemi covid-19 pada perusahaan di wilayah Asia, antara lain Indonesia, Malaysia, Singapura, Filipina, dan Thailand, yang kemudian akan dibandingkan pada tiap negaranya. Populasi penelitian ini menggunakan perusahaan transportasi tahun 2018-2021. Sampel penelitian ditentukan dengan metode purposive sampling dengan jumlah 79 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan dari situs resmi bursa efek dan website perusahaan masing-masing yang menjadi sampel penelitian. Pengujian hipotesis dilakukan menggunakan Uji Wilcoxon Signed Ranks dan Uji Mann Whitney U dengan bantuan software SPSS 26. Hasil pengujian hipotesis menunjukkan bahwa (1) Tidak terdapat perbedaan yang signifikan antara persistensi laba sebelum dan selama pandemi covid-19 pada perusahaan transportasi di wilayah Asia; (2) Tidak terdapat perbedaan persistensi laba yang signifikan selama pandemi covid-19 antara negara Indonesia dengan negara Malaysia, Singapura, Filipina, dan Thailand. ; This study aims to determine the profit persistence comparison between before and during the Covid-19 pandemic in companies in the Asian region, including Indonesia, Malaysia, Singapore, the Philippines and Thailand, which will then be compared in each country. The population of this study uses transportation companies in 2018-2021. The research sample was determined by purposive sampling method with a total of 79 companies. This study uses secondary data obtained from financial reports and annual reports from the official website of the stock exchange and the website of each company that is the research sample. Hypothesis testing was carried out using the Wilcoxon Signed Ranks Test and the Mann Whitney U Test with the help of SPSS 26 software. The results of the hypothesis testing showed that (1) there was no significant difference between earnings persistence before and during the COVID-19 pandemic in transportation companies in the Asian region; (2) There was no significant difference in the persistence of earnings during the Covid-19 pandemic between Indonesia and Malaysia, Singapore, the Philippines and Thailand.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en Id Sinta Dosen Pembimbing: 259602 ALFIRA SOFIA |
| Uncontrolled Keywords: | Pandemi Covid-19, Persistensi Laba, Transportasi; Covid-19 Pandemic, Earnings Persistence, Transportation |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Dhea Asyifa |
| Date Deposited: | 05 Sep 2023 19:35 |
| Last Modified: | 05 Sep 2023 19:35 |
| URI: | http://repository.upi.edu/id/eprint/102467 |
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