Jurnal Manajemen Universitas Bung Hatta
Vol. 18 No. 1 (2023): Jurnal Manajemen Universitas Bung Hatta

Financial Performance of Infrastructure Companies Before and During the Covid-19

Wina Nofrima Fitri (Politeknik Negeri Padang)
Wiwik Andriani (Politeknik Negeri Padang)
Rangga Putra Ananto (Politeknik Negeri Padang)



Article Info

Publish Date
17 Jan 2023

Abstract

This research looks at what was carried out to decide the difference in the financial performance of infrastructure companies listed on the Indonesian Stock Exchange before and during COVID-19. This observation uses a quantitative approach to comparative studies. Sampling for this study was performed using a targeted sampling technique, resulting in a sample of 31 infrastructure companies. This research used secondary data from annual reports provided by the IDX website. Data were processed using SPSS software version 25, and hypothesis tests were performed using the standard Kolmogorov-Smirnov test and Wilcoxon signed rank test. The study measures financial performance by eight criteria: current ratio, short-term ratio, total debt, leverage, total asset turnover, and asset turnover ratio. , net profit margin, and investment rate of return. Complete As a result, and we found a significant difference before and after Covid-19 in current ratios, short-term ratios, total debt, total asset turnover ratio, net profit margin, and rate of return on investment. Furthermore, there were no significant differences in indebtedness and debt turnover before and during Covid-19. 

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Journal Info

Abbrev

JMN

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Universitas Bung Hatta focuses on publishing management research results everywhere, issues published by Jurnal Manajemen Universitas Bung Hatta covering the human resources management, marketing management, financial management, strategict management, entrepreneurship, and other ...