Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)

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 (Brawijaya University)
Tuban Drijah Herawati (Unknown)



Article Info

Publish Date
03 Jul 2023

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.

Copyrights © 2023






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...