Edwin Frymaruwah
Politeknik Negeri Sriwijaya

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KINERJA KEUANGAN PERUSAHAAN LQ45 PADA MASA PENDEMI COVID19 Desri Yanto; Edwin Frymaruwah
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267489

Abstract

Tujuan penelitian adalah untuk mengetahui dampak pandemic terhadap perbedaan kinerja keuangan sebelum dan saat pandemic covid19. Metode penelitian Deskriptif Kuantitatif menggunakan analisis Uji Beda T-test dengan uji Wilcoxon, dengan menggunakan data laporan keuangan perusahaan yang terdaftar pada LQ45, peringkat 45 perusahaan paling likuiditas di Bursa efek Indonesia untuk masa periode pengamatan penelitian yaitu 2019,2020 dan 2021. Hasil penelitian ini yaitu tidak terdapat perbedaan nilai rata-rata Current Rasio dan Cash Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Return on Asset dan Return on Equity sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Debt to Asset Rasio sebelum dan saat pandemic covid19 serta tidak terdapat perbedaan rata-rata nilai Debt to Asset Rasio saat dan masa pandemic covid19. Tidak terdapat perbedaan nilai rata-rata Debt to Equity Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19, dan terdapat perbedaan nilai rata-rata Price Earning Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Kesimpulan penelitian ini yaitu pandemic covid 19 memberikan perbedaan kondisi pada Debt to asset rasio, Return on asset, return on equity dan price earning rasio, sedangkan untuk debt to equity, Current asset, cash rasio tidak terdapat perbedaan rata-rata sebelum dan saat covid19. Kata Kunci: Covid19, Kinerja Keuangan, ROA, DER
Analisis Kinerja Keuangan dan Strategi Manajemen PT Bukalapak.com Tbk Pra & Pasca Initial Public Offering (IPO) Edwin Frymaruwah; Pieter Andrian; Melitina Tecoalu
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2039

Abstract

The research aims to analyze differences in company financial performance before and after the Initial Public Offering. The research period is three years before and two years after the IPO. The object of this research is PT Bukalapak.com Tbk which is conducting an IPO in 2021. The analytical method used is the Analysis of Financial Liquidity Ratios, Activity Ratios, Profitability Ratios, and Solvency Ratios and in-depth interviews with the person in charge (key person) of the company to confirm and strengthen the analysis results. The research results show that there are significant differences in the company's financial performance, namely liquidity, activity, and solvency before and after the IPO, while the company's profitability experienced a decline in performance after the IPO in the first year and improved in the second year after the IPO until it was able to record its first positive performance in the second year after the IPO.