Dampak covid-19 terhadap kinerja keuangan perusahaan sektor kesehatan yang terdaftar di bursa efek Indonesia

Julia Rahayu Putri, Yulfiswandi Yulfiswandi

Abstract


Penelitian ini dilakukan untuk melihat dampak COVID-19 dalam memperkuat maupun memperlemah hubungan empat rasio keuangan terhadap kinerja keuangan perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia. Populasi yang digunakan sebanyak 23 perusahaan sektor kesehatan yang terdaftar di BEI. Dengan metode penarikan sampel purposive sampling, 17 perusahaan yang mencatat laporan keuangan secara utuh tahun 2015-2020 digunakan sebagai sampel. Peneliti menggunakan metode analisis regresi data panel dan pengolahan data dilakukan dengan software E-Views 12. Dari hasil pengujian, ditemukan bahwa dari keempat rasio keuangan yang dipakai, current ratio sebagai rasio likuiditas tidak berpengaruh apa apa terhadap kinerja keuangan perusahaan yang dihitung dengan ROA. Variabel debt-to-equity ratio berpengaruh signifikan negatif, dan variabel net profit margin serta total asset turnover berdampak signifikan positif terhadap kinerja keuangan. COVID-19 hanya memoderasi hubungan antara current ratio atas kinerja keuangan dan net profit margin atas kinerja keuangan. Sedangkan COVID-19 terlihat tidak memoderasi hubungan antara debt-to-equity ratio dan total asset turnover terhadap kinerja keuangan.


Keywords


Covid-19; kinerja keuangan; rasio keuangan; ROA

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