Muhammad Fadhiilah Djunaidi
Brawijaya University

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ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERDAGANGAN RITEL BARANG NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 Muhammad Fadhiilah Djunaidi; Tuban Drijah Herawati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine whether the financial performance of consumer cyclical retail trading sub-sector companies listed on the Indonesia Stock Exchange before the COVID-19 pandemic is higher than that during the COVID-19 pandemic, measured by Economic Value Added (EVA). This study employs a quantitative descriptive method analyzing secondary data of the financial statements of consumer cyclical retail trading sub-sector companies presenting financial statement on the Indonesia Stock Exchange in (2018 and 2019) and (2020 and 2021) as the reflections of the conditions before and during the COVID-19 pandemic, respectively. The samples include 17 consumer cyclical retail trading sub-sector companies listed on the IDX, selected through purposive sampling. The data are analyzed by Wilcoxon Signed Rank Test following the normality test and the Descriptive Statistics Test. The results of this study indicate that the value of Economic Value Added (EVA) before the COVID-19 pandemic is higher than that during the COVID-19 pandemic.