DAMPAK COVID-19 TERHADAP STRUKTUR MODAL, LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA PADA BEI

Angelia Christina Putri Prasetyo; Widhian Hardiyanti

doi:10.29040/jap.v23i2.7528

DAMPAK COVID-19 TERHADAP STRUKTUR MODAL, LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA PADA BEI

Angelia Christina Putri Prasetyo, Widhian Hardiyanti

Abstract

The COVID-19 pandemic has spread to all corners of the world and affected all aspects of life. The biggest impact come from the economic sector, formed in lockdown system and PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat), where those systems limit community / citizen to carry out work and daily activities. As a result, there is significant decrease in people's income and purchasing power for goods and services. Therefore, the purpose of this study is to find out whether or not COVID-19 has an impact on Capital Structure, Leverage, Profitability and Firm Value, where the decrease of people's purchasing power for goods and services significantly affected the companies financial condition. The study uses quantitative research methods where the data is taken from financial statements of companies listed on the Indonesia Stock Exchange. The study uses purposive sampling where the result samples are 140. From this research, the writer found out that there were no significant differences in Capital Structure, Profitability and Firm Value. However, there were significant differences between before and after Covid-19 for Leverage, so it can be concluded that COVID-19 only had impact on company Leverage, in economic sector.

Full Text:

PDF

References

Ahffha, E., & Pradana, M. N. R. (2022). Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 pada Perusahaan Teknologi yang Terdaftar di Bei. Jurnal Bina Akuntansi, 9(2), 198–209.

Elizabeth, S. M. (2022). Pengaruh Pertumbuhan Usaha, Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti Di Bursa Efek Indonesia Periode 2017-2019. Forbiswira Forum Bisnis Dan Kewirausahaan-Sinta 4, 11(2), 387–402.

Fujianti, L. (2022). Analisis Perbedaan Kinerja Keuangan Sebelum dan Masa Pandemi Covid 19 Di Berbagai Sub Sektor Industri Manufaktur. JRB-Jurnal Riset Bisnis, 6(1), 41–53.

Junaidi, L. D., & Nasution, U. H. (2022). Analisis Kinerja Keuangan Perusahaan Sebelum dan Setelah Penyebaran Covid-19 (Studi Kasus pada Perusahaan yang Tercatat di Bursa Efek Indonesia). Jurnal Ilmiah Universitas Batanghari Jambi, 22(1), 631–635.

Widiastuti, A. (2022a). Kinerja Keuangan Sebelum Dan Saat Pandemic Covid-19 Pada Perusahaan Telekomunikasi Yang Tercatat Di Bursa Efek Indonesia. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 134–145.

Widiastuti, A. (2022b). Kinerja Keuangan Sebelum Dan Saat Pandemic Covid-19 Pada Perusahaan Telekomunikasi Yang Tercatat Di Bursa Efek Indonesia. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 134–145.

Widiyati, D. (2020). Pengaruh profitabilitas, ukuran perusahaan, leverage dan cash on hand terhadap nilai perusahaan (Studi empiris pada perusahaan pertambangan batu bara yang go public tahun 2017-2018 di Bursa Efek Indonesia). Going Concern: Jurnal Riset Akuntansi, 15(2), 279–289.

Wulandari, D. A. E., & Mertha, M. (2017). Penerapan regulasi bank terkait penilaian RGEC dan dampaknya pada nilai perusahaan perbankan. E-Jurnal Akuntansi, 18(1), 790–817.

Yanto, D., & Frymaruwah, E. (2022). Kinerja Keuangan Perusahaan LQ45 Pada Masa Pandemi Covid 19. Jurnal Riset Terapan Akuntansi, 6(2), 211–224.

kemnaker.go.id

www.kompas.com

https://www.idx.co.id/id

DOI: http://dx.doi.org/10.29040/jap.v23i2.7528