Liyana Khairunnisa, - (2022) ANALISIS PERBEDAAN KINERJA KEUANGAN DAN KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN SEBELUM DAN SEMASA PANDEMI COVID-19 : Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020. S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1708164_TITLE.pdf Download (898kB) |
|
Text
S_PEA_1708164_CHAPTER1.pdf Download (745kB) |
|
Text
S_PEA_1708164_CHAPTER2.pdf Restricted to Staf Perpustakaan Download (605kB) |
|
Text
S_PEA_1708164_CHAPTER3.pdf Download (525kB) |
|
Text
S_PEA_1708164_CHAPTER4.pdf Restricted to Staf Perpustakaan Download (724kB) |
|
Text
S_PEA_1708164_CHAPTER5.pdf Download (264kB) |
|
Text
S_PEA_1708164_APPENDIX.pdf Restricted to Staf Perpustakaan Download (2MB) |
Abstract
Pandemi Covid-19 ini tidak saja menimbulkan masalah kesehatan bagi masyarakat, tetapi juga membawa implikasi bagi perekonomian global, termasuk Indonesia. Dalam kondisi seperti ini, posisi keuangan sangat bermanfaat bagi investor untuk melihat perkembangan suatu perusahaan sehingga dapat mengevaluasi kebijakan-kebijakan yang diterapkan oleh perusahaan layak atau tidak untuk dipertahankan. Emiten atau perusahaan publik yang pernyataan pendaftarannya telah menjadi efektif wajib menyampaikan laporan tahunan setelah diaudit kepada Otoritas Jasa Keuangan (OJK) paling lama empat bulan (120 hari) setelah tanggal laporan keuangan tahunan perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan dan ketepatan penyampaian laporan keuangan sebelum dan semasa pandemi covid-19. Metode penelitian yang digunakan dalam penelitian ini yaitu komparatif deskriptif dengan pendekatan kuantitatif. Pengambilan sampel pada penelitian ini menggunakan purposive sampling pada perusahaan yang terdaftar di Bursa Efek Indonesia dan memperoleh 543 sampel penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia. Adapun objek penelitian yang digunakan adalah return on assets, return on equity, net profit margin, dan audit report lag. Pengujian hipotesis pada penelitian ini menggunakan uji normalitas, uji paired sample t test, dan uji wilcoxon sign ranks test dengan alat bantu software SPSS. Hasil pengujian hipotesis menunjukkan bahwa tidak semua sektor terdapat perbedaan kineja keuangan dan ketepatan penyampaian laporan keuangan sebelum dan semasa pandemi covid-19, dari hipotesis: (i) pertama, 7 sektor; (ii) kedua, 5 sektor; (iii) ketiga, 7 sektor; dan (iv) keempat, 4 sektor. Kata kunci: Return on Assets, Return On Equity, Net Profit Margin, Audit Report Lag, Covid-19 The Covid-19 pandemic has not only caused health problems for the community, but also has implications for the global economy, including Indonesia. In these conditions, the financial position is very useful for investors to see the development of a company so that they can evaluate the policies implemented by the company whether or not it is appropriate to be maintained. Issuers or public companies whose registration statements have become effective must submit annual reports after being audited to the Financial Services Authority (OJK) no later than four months (120 days) after the date of the company's annual financial statements. This study aims to determine differences in financial performance and the accuracy of submitting financial reports before and during the covid-19 pandemic. The research method used in this research is descriptive comparative with a quantitative approach. Sampling in this study used purposive sampling on companies listed on the Indonesia Stock Exchange and obtained 543 research samples. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The research objects used are return on assets, return on equity, net profit margin, and audit report lag. Hypothesis testing in this study used normality test, paired sample t test, and Wilcoxon sign ranks test with SPSS software tools. The results of hypothesis testing indicate that not all sectors have differences in financial performance and accuracy in submitting financial reports before and during the covid-19 pandemic, from the hypotheses: (i) first, 7 sectors; (ii) second, 5 sectors; (iii) third, 7 sectors; and (iv) fourth, 4 sectors. Keywords: Return on Assets, Return On Equity, Net Profit Margin, Audit Report Lag, Covid-19.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID Sinta Dosen Pembimbing: 1. 6682524 INDAH FITRIANI |
| Uncontrolled Keywords: | Kata kunci: Return on Assets, Return On Equity, Net Profit Margin, Audit Report Lag, Covid-19. Keywords: Return on Assets, Return On Equity, Net Profit Margin, Audit Report Lag, Covid-19. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Liyana Khairunnisa binti Syamsuri |
| Date Deposited: | 16 Feb 2023 02:32 |
| Last Modified: | 16 Feb 2023 02:32 |
| URI: | http://repository.upi.edu/id/eprint/88515 |
Actions (login required)
 |
View Item |